How is gross income determined for micro entity status?

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.