Net income varies based on state and local tax rates you happen to reside in, federal deductions and credits, withholding a for health insurance and retirement plans, etc. so they aren’t apples-to-apples comparisons. It’s also easier to manipulate gross by, say stopping all 401k withholdings, temporarily. Or people might just report their take home pay without trying up the figure to any end of year taxes owed or refund.
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