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


### Answer
The definition of **earned income** is as follows in *26 CFR § 1.911-3*:

> 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: **CHAPTER I—INTERNAL REVENUE SERVICE,**

