The term "net income" does not exist on the personal income tax form 1040.
Line 7b is your total income
Line 8b is your Adjusted Gross Income (AGI)
Line 11b is your Taxable income (after all deductions and adjustments)
For Schedule C, self employment (sole proprietorship), the IRS uses the term Net Profit. But that's the same as net income, for the self employed.
For W-2 wage earners, net income is after all deductions. But the unemployment office doesn't usually want that amount, it wants your gross wages, before deductions.
