Deductions & credits

No any kind of Social Security or SSDI counts too.  SS and SSDI is NOT  taxable unless you have other income.  So only the taxable part of SS or SSDI would count.

 

Up to 85% of Social Security becomes taxable when all your other income plus 1/2 your social security, reaches:

Married Filing Jointly: $32,000

Single or head of household: $25,000

Married Filing Separately: 0

 

See IRS pub 501 page 19 Gross Income Test

https://www.irs.gov/pub/irs-pdf/p501.pdf 

income in the form of money, property, and services that isn't exempt from tax.
In a manufacturing, merchandising, or min- ing business, gross income is the total net sales minus the cost of goods sold, plus any miscella- neous income from the business.
Gross receipts from rental property are gross income. Don't deduct taxes, repairs, or other expenses to determine the gross income from rental property.
Gross income includes a partner's share of the gross (not net) partnership income.
Gross income also includes all taxable un- employment compensation, taxable social se- curity benefits, and certain amounts received as scholarship and fellowship grants. Scholarships received by degree candidates and used for tui- tion, fees, supplies, books, and equipment re- quired for particular courses aren’t generally in- cluded in gross income. For more information about scholarships, see chapter 1 of Pub. 970.