How is earned income calculated for Form 8615?

For Form 8615, earned income includes:

• Wages
• Tips
• Other payments received for personal services performed

Do NOT include any of the following income here:

• Taxable interest
• Dividends
• Capital gains (including distributions)
• Rents
• Royalties
• Pension and annuity income
• Taxable scholarships or fellowship grants not on Form W-2
• Unemployment compensation
• Alimony
• Taxable social security or pension payments
• Income received as a beneficiary of a trust (unless it's earned income, see below)

What if I'm a sole proprietor or a partner in a trade or business?
What if I had a taxable distribution from a qualified disability trust?