Is an income tax refund considered 'other income' for line 10 of form 22A to get average six month income?

Official from 22A is for a bankrupcty petition- line 10 asks for 'all other income from other sources, whether taxable or not'. The IRS wouyld not consider it income, but bankrupcty is another matter. (For example- if you apply for food stamps, every imaginable source of income and asset is included). I'm not positive what a Form 22a is- not a standard US Tax form for personal filiers. I understand there may be a form with that number in Canada and one in some court proceedings. In which case you should get the specific directions for it, but generally the idea below holds for most annualization processes....that tax refunds are not repetitive in other periods and you annualize "blind" to tax to start. Federal income tax refunds are "after tax" money, that is not includable in income (again). That is because the tax you paid was NOT deductible from your earnings in the year you paid it. Included in income once is enough, thank you. Although I suspect the IRS wouldn't argue if you wanted to do it again! Even with the better description of where it is being asked - I don't think it would ever be income - Yes, it is an asset - (most properly shown as funds on deposit or an account receivable on the Balance Sheet component of a financial statement). Presumably, in a bankruptcy you would declare your assets, liabilities and income. Only certain types of each may be used to pay creditors.