[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-8344":3},{"rec_id":4,"title":5,"text":6},"8344","How is earned income calculated for Form 8615?","For \u003Ca href=\"/freefile2025/answers?faq=8347\">\u003Ci>Form 8615\u003C/i>\u003C/a>, earned income includes:\n\u003Cul>\n\u003Cli>Wages\u003C/li> \n\u003Cli>Tips\u003C/li>\n\u003Cli>Other payments received for personal services performed\u003C/li>\n\u003C/ul>\nDo NOT include any of the following income here:\n\u003Cul>\u003Cli>Taxable interest\u003C/li>\n\u003Cli>Dividends\u003C/li>\n\u003Cli>Capital gains (including distributions)\u003C/li>\n\u003Cli>Rents\u003C/li>\n\u003Cli>Royalties\u003C/li>\n\u003Cli>Pension and annuity income\u003C/li>\n\u003Cli>Taxable scholarships or fellowship grants not on \u003Ci>Form W-2\u003C/i>\u003C/li>\n\u003Cli>Unemployment compensation\u003C/li>\n\u003Cli>Alimony\u003C/li>\n\u003Cli>Taxable social security or pension payments\u003C/li>\n\u003Cli>Income received as a beneficiary of a trust (unless it's earned income, see below)\u003C/li>\u003C/ul>\n\u003Ca href=\"/freefile2025/answers?faq=12256\">What if I'm a sole proprietor or a partner in a trade or business?\u003C/a>\u003Cbr>\n\u003Ca href=\"/freefile2025/answers?faq=12257\">What if I had a taxable distribution from a qualified disability trust?\u003C/a>",1777391476864]