The HOME Program allows the use of three income definitions for the purpose of determining applicant eligibility: annual income as defined in 24 CFR 5 609; or annual income as reported under the Census Long Form for the most recent decennial census; or adjusted gross income as defined for purposes of reporting under Internal Revenue Service (IRS) Form 1040 series for individual Federal annual income tax purposes The definitions are collectively referred to as "annual income" and are also used in the Community Development Block Grant (CDBG) Program