Earned income	Unearned income
Wages, salary, tips, commissions, bonuses, self-employment income, union strike benefits, certain disability payments, other taxable employee compensation, rental income (if you’re a real estate professional)	Retirement account withdrawals, Social Security income, pension income, capital gains, dividends, interest, U.S. savings bonds, rental income (if you’re not a real estate professional)

This list is not all inclusive. For more information, talk to a tax professional or visit www.IRS.gov.