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

Earned Income(p3)

For Use in Tax Year 2013
rule
You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet, later, or Schedule 8812. Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet, later, to figure your earned income. Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet, later.
For this purpose, earned income includes only: