What counts as “earned income” for the EITC?
These types of income count as earned income for the EITC: Wages, salaries, self-employment earnings, tips, union strike benefits, and long-term disability benefits (if received before retirement). If you have nontaxable combat pay, you can decide if you want to count it as earned income. These types of income do not count as earned income for the EITC: MFIP, MSA, or GA benefits, worker’s compensation, unemployment insurance benefits, alimony, child support, interest and dividends, Social Security and railroad retirement benefits, pensions and annuities, variable housing allowances for the military, and earnings for work done while in jail or prison.
