Inc. defines revenue as gross revenue, less returns and allowances, before any cost of goods sold. This is the same figure that you enter in Box 1c of your corporate income tax return. Revenue figures should be as precise as possible and rounded no more than to the nearest thousand (i.e. $234,000). If you do not have a final figure for your 2018 revenue at the time you apply, you may enter an estimate and give the precise figure when you submit your verification materials.
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