Generally, earned income includes taxable employee compensation and net earnings from self-employment, as well as certain disability payments. There are two ways to get earned income: You work for someone who pays you or You own or run a business or farm Taxable earned income includes: Wages, salaries, tips, and other taxable employee compensation; Union strike benefits; Disability retirement benefits received prior to minimum retirement age; Net earnings from self-employment if: You own or operate a business or a farm or You are a minister or member of a religious order (see Special Rules page for more information); You are a statutory employee and have income. (See definition of statutory employee on our Helpful Definitions and Acronyms for the EITC page). Nontaxable Combat Pay election. You may elect to include your nontaxable combat pay in earned income for purposes of the EITC. The amount of your nontaxable combat pay should be shown on your Form W-2, in box 12, with code Q. Electing to include nontaxable combat pay in earned income may increase or decrease your EITC. See Publication 3, Armed Forces Tax Guide, for more information. Examples of income that are not earned income: Pay received for work while an inmate in a penal institution Interest and dividends Pensions or annuities Social security Unemployment benefits Alimony Child support. EITC Help 低收入家庭福利优惠(EITC) 我是否有资格申报EITC (英文) 如何申报EITC (英文) 使用 EITC 助手 EITC 帮助和协助 (英文) EITC 报告和统计 (英文) EITC收入限额、最高优惠金额及税法更新 EITC 的信函或审核 (英文) 596号出版物(2019年), 低 收 入 家 庭 福 利 优 惠 (EIC)(英文) 保留更多您赚来的钱 低收入家庭福利优惠(EITC)帮助中低收入工作者和家庭获得税收减免。 获得可退还的抵免资源