Earned income includes:

• Wages, salaries, tips, and other employee compensation, but only if the amounts are includable in gross income
• Net earnings from self-employment
• Taxable long-term disability benefits received prior to minimum retirement age
• Nontaxable combat pay, if elected

	See Publication 4012, Tab H, for Earned Income Credit reference tools you will use while volunteering at VITA/TCE site.

Click here to view specific examples of what to include and not to include as earned income in computing the earned income credit.