For any person specified in column (2) of Group I, relationship to head of household or, where there are joint heads of the household, to the first head named in the return; or where there is no head or there are no joint heads of the household, to the first person named in the return; or if unrelated to the head or first named head or first person named in the return, position in household.

For any person specified in column (2) of Groups II–V, position in establishment.