Earned income is income that you had to work to earn, either working for someone else who pays you or working in a business you own and run. Use your earned income to figure your eligibility for certain tax benefits, such as the Earned Income Credit.
Earned income includes
wages, salaries, tips, and other taxable income
union strike benefits
long-term disability benefits received prior to minimum retirement age
net earnings from self-employment
gross income received as a statutory employee.
For reference, pay that is not considered earned income includes
pay received for work while an inmate in a penal institution
interest and dividends