### Question
How does ABATEMENTS, CREDITS, AND REFUNDS define earned income?


### Answer
Under *26 U.S.C. § 6428*, **earned income** is defined as:

> set forth in section 32(c)(2) except that such term shall not include net earnings from self-employment which are not taken into account in computing taxable income.

#### Citation:
  - *26 U.S.C. § 6428*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B-Rules of Special Application**

