They are incredibly literal in a few cases. Such as: "Professional fees. If you are engaged in a professional occupation (such as a doctor or lawyer), all f

They are incredibly literal in a few cases. Such as: "Professional fees. If you are engaged in a professional occupation (such as a doctor or lawyer), all fees received in the performance of these services are earned income." (great.. special rules for lawyers) But they make up for it by loving artists: "Income of an artist. Income you receive from the sale of paintings you created is earned income." I wish they sit down and analyze software and make some hard & fast rules -- it's the computer age and we are being treated like "writers" or "professionals" or whatnot