Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Sources of Income

Determining Income Source

Salaries and Other Compensation

Where services are performed

Earned income includes:

  • Salaries
  • Wages
  • Tips
  • Other compensation
  • Net earnings from self employment

Unemployment Compensation

  • For U.S. income tax purposes, generally the source of income for unemployment compensation is where the taxpayer performed the underlying services.
Source Rules table with salaries row highlighted.