d. In addition to the points allocated as per the following table, points shall be allocated to losers at Grand Slam, Tennis Masters Series and International Series Gold Tournaments qualifying events, as follows:
Grand Slams: 8 points for a last round loser 4 points for a second round loser
Tennis Masters Series: 8 points for a last round loser(*) 1 point for a first round loser
International Series Gold: 5 points for a last round loser(*) 1 point for a first round loser
(*)3 points only if the Main Draw is larger than 32 (International Series Gold) or 64 (Tennis Masters Series)
There is also an additional note about qualifying points in stevegtennis.com...