Sick Leave Payout at Retirement

[bronsta9]

Is sick-leave payout at retirement considered "earned income" (in relation to a Roth IRA contribution)?   

I retired in 2021 but deferred my sick leave payout to 2022.  Can I use these funds to contribute to a Roth IRA?

[Anonymous_]

Check back. I will page @dmertz 

[dmertz · Accepted solution]

The IRS treats an amount in box 1 of a W-2 (minus any amount in box 11) as compensation that will support an IRA contribution.