Earned income includes salaries, wages, tips, commissions, and bonuses paid for work. Uneared income includes investment earnings, profits from asset sales, retirement funds, and social security. Gross income is the sum of earned and unearned income. Taxpayers can reduce their gross income to calculate their adjusted gross income by taking exemptions and deductions depending on their filing status, such as the standard deduction, mortgage and charity deductions, and dependent exemptions. Additional reductions to adjusted gross income are made to determine taxable income, which is used along with filing status to find the tax amount owed.