### Question
What is the definition of earned income?


### Answer
The definition of **earned income** is as follows in *26 U.S.C. § 404*:

> assigned to it by section 401(c)(2);

#### Citation:
  - *26 U.S.C. § 404*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart A-General Rule**

