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This is question 84 on the FAFSA.
The response indicates the amount of “wages, salaries, tips, etc.” earned by the student’s parent as reported on the student’s parents’ 2021 income tax return, IRS Form 1040–line 1 + Schedule 1, lines 3 + 6 + Box 14 (Code A) of Schedule K-1 (Form 1065). If a tax form lines value is negative, treat it as a zero in your calculation.
If the student’s parents filed a joint return, the Parent 1 (Father’s/Mother’s/Stepparent’s) income earned from work is reported separately.
If the student is Dependent, the income earned from work must be provided for at least one parent.
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