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About Tax Map

IRS.gov Website
Publication 972
taxmap/pubs/p972-001.htm#en_us_publink100012089

Earned Income(p3)

rule
You will need to figure your earned income using one of the worksheets in this publication if you are completing the Line 11 Worksheet (page 6) or Form 8812. Form 1040 or Form 1040NR filers, use the worksheet on page 8 to figure your earned income. Form 1040A filers, use the worksheet on page 9.
For this purpose, earned income includes only: