Self employed

No.    A state or local income tax refund is not "earned" income.   In fact, if you itemized deductions the previous tax year, a state or local refund is considered to be taxable income.   But you did not "earn" the income by working---preparing your own tax return is not "work" that counts for getting earned income credit or the child tax credit.  

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**