### Question
Can you define what earned income means?


### Answer
**Earned income** is defined as the following in *26 U.S.C. § 129*:

> given such term in section 32(c)(2), but such term shall not include any amounts paid or incurred by an employer for dependent care assistance to an employee.

#### Citation:
  - *26 U.S.C. § 129*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

