Disability insurance does not typically count as earned income for tax purposes. Earned income is generally defined as income from wages, salaries, tips, and other taxable employee compensation. Disability insurance, on the other hand, is designed to replace a portion of your income if you become unable to work due to illness or injury. This type of insurance is considered a form of replacement income rather than earned income. It's important to note that the tax treatment of disability insurance benefits can vary depending on whether the premiums were paid with pre-tax or after-tax dollars, so it's advisable to consult with a tax professional for specific guidance. In summary, disability insurance is not typically classified as earned income, but the tax implications can vary based on individual circumstances and the type of disability insurance policy in question.