Financial thresholds for accredited investor status

[Jonathan Clark]

I have been researching what the qualifications are to be considered an accredited investor this evening.    I found a ton of answers through internet searches that all seem to agree upon these foundational criteria:

* Your net worth (not including any equity you own in your primary residence) is over $1 Million. 

* Your income is over $200K (or $300K for married couples) for the last 2 years and expected to be the same or more in the current year.  

I am only able to find very limited information on how income is calculated or what is included.     It seems obvious that W2 wages/tips would be included.    I found that deferred compensation (like 401K matching contributions from an employer)  can be included as income to the extent that it's vested.    What about:

• Stock dividends (1099-DIV) ?
• Capital gains  (short or long term)?
• Rental Income?
• Anything else? 

Is there a form or spreadsheet somewhere that I could use as a reference for calculation of "income" in this context?   

Thanks and happy turkey day!