Deductions & credits

@garya505 - to support the responses above, please see the 1040 instruction booklet for 2022:

 

https://www.irs.gov/pub/irs-dft/i1040gi--dft.pdf

 

and the 2022 version of Form 1040: 

 

https://www.irs.gov/pub/irs-dft/f1040--dft.pdf

 

On page 40, step 5 of the earned income credit section are the instrucftions to determine income.  Note that the critical line is line 1z, which is the sum of the earned income lines.  That excludes social security, dividends, capital gains and pensions. 

 

THe IRS redesigned the income section of the tax return this year so all the earned income items were part of Line 1 - makes it much easier to figure out than in the past.