No, child support is not considered earned income when calculating the earned income credit. According to the retrieved information, child support payments are explicitly excluded from the definition of earned income. Specifically, Publication 596 (2023) states that child support payments you receive are not earned income and should not be included in your income. Additionally, § 32 of the Internal Revenue Code defines earned income as wages, salaries, tips, and other employee compensation, as well as net earnings from self-employment, but it does not include child support. Therefore, child support does not factor into the calculation of the earned income credit.
Sources:
Notice 2006-86
CCA 199934018
Publication 596 (2023)
SCA 200112001
CCA 199951034
§ 32. Earned income
