How is gross income determined for micro entity status?
Source: FAQ (MPEP-Based)BlueIron Update: 2024-09-09
This page is an FAQ based on guidance from the Manual of Patent Examining Procedure. It is provided as guidance, with links to the ground truth sources. This is information only: it is not legal advice.
For micro entity status, gross income is determined as follows:
- Based on the calendar year preceding the year a fee is paid
- Uses the definition of gross income in section 61(a) of the Internal Revenue Code
- Compared to three times the median household income as reported by the Bureau of the Census
- For non-US income, converted using the average currency exchange rate for the relevant calendar year
The USPTO website provides the current maximum qualifying gross income limit.
Topics:
MPEP 500 - Receipt and Handling of Mail and Papers
MPEP 509 - Payment of Fees
Patent Law
Patent Procedure