<p>92C
Parents earnings from need based employment programs would be referring to work study income included in the parent’s AGI. That would be used to reduce the AGI as WS income is not supposed to penalize the recipient by increasing the EFC. (All the “92” questions are used to reduce the AGI).</p>
<p>The taxable part of unemployment income would already be included in the AGI on the tax return. Any untaxed amounts would be reported on question 93i, other untaxed income and benefits.</p>