Earned income is pay for personal services performed, such as wages, salaries, or professional fees.
Foreign earned income is income you receive for services you perform in a foreign country during a period when your tax home is in a foreign country and during which you meet either the bona fide residence test or the physical presence test. Foreign earned income does not include the following amounts. The previously excluded value of meals and lodging furnished for the convenience of your employer. Pension or annuity payments including social security benefits. U.S. Government payments to its employees.