“Earned Income” means your total wages, compensation, and gross income from self-employment, and other
income, as reported or required to be reported for income tax purposes. Earned Income is your gross income—your
income before taxes or any other withholdings (including contributions to retirement plans and savings plans). For
example, the US Internal Revenue Service for the 2019 reporting year defines income to include on an annual basis
the sum of (a) Line 1 (Wages, salaries, tips, etc.), (b) Line 7a (Other income), and (c) Line 8a (Business income or
loss) of IRS Form 1040, as reported or required to be reported on U.S. federal income Tax returns. All of those are
examples of “earned income.” For later tax years, Earned Income includes equivalent information reported or
required to be reported on the same or any successor IRS forms.