### Question
How does the law define earned income?


### Answer
Under *26 CFR § 1.911-3*, **earned income** is defined as:

> wages, salaries, professional fees, and other amounts received as compensation for personal services actually rendered including the fair market value of all remuneration paid in any medium other than cash

#### Citation:
  - *26 CFR § 1.911-3*
  - Heading: **PART 1—INCOME TAXES (CONTINUED) > SUBCHAPTER A—INCOME TAX (Continued)**

