Earned income is income in cash or in-kind for which a person performs a service. It includes benefits received by the individual as a reward for service, such as free shelter or vendor payments. It includes any additional allowances for shelter given to a member of the armed forces.
The following sections explain:
· Sources of Earned Income 419-1
· Self-Employment Income 419-2
· Self-Employment Expenses 419-3
· Earned Income Exclusions 419-4