Line 3 of the means-test form calls for the average of GROSS pay for the preceding 6 calendar months. That's the pay from which taxes were withheld, so logically you should not also have to list a refund of those taxes because you'd be counting the same income twice. An earned income credit, on the other hand, probably has to be counted. If you're close enough to median for the answer to this question to matter, you should consult with a bankruptcy attorney instead of trying to handle the case (and especially a 707(b) motion) pro se.