Self employed CSS profile filers, one question

<p>I am not understanding PI-155D. I have the Paying for College book, new edition, and I still don't understand it. </p>

<p>"Estimate the income parent 1 earned or expects to earn from work in 2011 using his or her 2011 W-2 form(s) if he or she has received them; your parent's 2010 IRS Form 1040, lines 7, 12, and 18 (if lines 12 or 18 are negative, treat them as zero) and IRS Schedule K-1 (Form 1065), box 14; and pay stubs and other income documentation for 2011. If your parents filed a joint return, use only parent 1's portion of lines 7, 12, and 18 and box 14 to estimate. (Parent 1 is the parent you entered in PD-105.)"</p>

<p>Is this not the exact same number entered on line PI-120B (net income or loss)? Because that is what lines 7, 12, and 18 add up to on my draft 2011 tax return. </p>

<p>The book makes it sound like PI-155D is asking for gross receipts - but that would be line 1b.</p>

<p>So self employed filers, are you simply repeating your net income on both these lines? Thanks</p>