A taxpayer must, of course, have earned income to qualify for the earned income credit. Earned income for purposes of the EIC includes taxable earned income (items included in gross income). Non-taxable earned income items are not included as earned income for the EIC; two exceptions are noted at the end of the table's left column.

Note: If a taxpayer is married, filing as head of household (under the special rule for divorced or separated parents), and lives in a state that has community property laws, earned income for the credit does not include any amount earned by the taxpayer’s spouse that is treated as belonging to the taxpayer under community property laws. That amount is not earned income for the credit, even though a taxpayer must include it in gross income on his/her tax return.

The table lists various types of income that are and are not considered earned incomefor purposes of the credit: