; (C) the applicant, or, in the case of an applicant who is a dependent student, the applicant's parent, filed a form 1040A, 1040EZ, or 1040 (including any prepared or electronic version of such form) required pursuant to the Internal Revenue Code of 1986, with no forms or schedules, during the 24-month period preceding the date of the determination of eligibility; (D) in the case of an applicant who is a dependent student— (i) the student's parents include at least one parent who is a dislocated worker; and (ii) the total adjusted gross income of the parents (excluding any income of the dependent student) is less than $50,000; or (E) in the case of an applicant who is an independent student— (i) the student is a dislocated worker or has a spouse who is a dislocated worker; and (ii) the adjusted gross income of the student (and the student's spouse, if any) is less than $50,000. (2) Simplified test elements The six elements to be used for the simplified needs analysis are— (A) adjusted gross income; (B) Federal taxes paid; (C) untaxed income and benefits; (D) the number of family members; (E) the number of family members in postsecondary education; and (F) an allowance (A) for State and other taxes, as defined in section 475(c)(2) for dependent students and in section 477(b)(2) for independent students with dependents other than a spouse, or (B) for State and other income taxes, as defined in section 476(b)(2) for independent students without dependents other than a spouse. (3) Qualifying forms In the case of an independent student, the student, or in the case of a dependent student, the family, files a form described in this subsection, or subsection (c), as the case may be, if the student or family, as appropriate, files— (A) a form 1040A or 1040EZ (including any prepared or electronic version of such form) required pursuant to the Internal Revenue Code of 1986