Total money earnings received for work performed as an employee calendar year 1979. It includes wages, salary, pay from Armed Forces, commissions, tips, piece-rate payments, and cash bonuses earned. Sick leave pay is included. Reimbursement for business expenses and payment "in kind" (for example, food, and lodging received as payment for work performed) are excluded.

Net money income (gross receipts minus business expenses) received from an unincorporated nonfarm business, professional enterprise, or partnership in which the person was engaged on his or her own account. Gross receipts include the value of all goods sold and services rendered. Business expenses include cost of goods purchased, rent, heat, light, power, depreciation charges, wages and salaries paid, business taxes (not personal income taxes), etc. The so-called "salary" that some owners of unincorporated businesses pay themselves is included here. On the other hand, income received for working for an incorporated business, even though the person may own the business, is counted under wage or salary income.

Net money income (gross receipts minus operating expenses) received from the operation of an unincorporated farm by a person on his own account, as an owner, renter, or sharecropper. Gross receipts include the value of all products sold, governmental subsidies, money received from the rental of farm equipment to others, and incidental receipts from the sale of wood, sand, gravel, etc. Operating expenses include the cost of fuel, fertilizer, seed, and other farming supplies, cash wages paid to farmhands, depreciation charges, cash rent, interest on farm mortgages, farm building repairs, farm taxes (not Federal, State, and local income taxes), etc. The value of fuel, food, and other farm products used for family living is not included as part of net income.