Active Income
Income for which services have been performed. This includes wages, tips, salaries, commissions and income from businesses in which there is material participation.

Investopedia Says:
There are three main categories of income: active income, passive income and portfolio income. These categories of income are important because losses in passive income generally cannot be offset against active or portfolio income.

Related Terms:
Income
Passive Activity
Passive Income
Portfolio Income
Social Security
Taxable Income

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