問了ChatGPT， it depends

Is a Competition Award Considered Earned Income?

Yes — if:

• You performed services (e.g., a contest that requires work, skill, or labor — like a freelance design competition, coding challenge, or speaking event).

• The award is payment for your time, effort, or skill.

• You entered the competition expecting compensation (like prize money tied to performance).

→ This would be treated as earned income and subject to self-employment tax if you're not an employee.

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No — if:

• The award is a pure prize or recognition (e.g., science fair win, literary award, or scholarship competition).

• There’s no obligation to perform services in exchange for it.

• It was a random drawing or sweepstakes.

→ In this case, it's generally treated as unearned income and reported as "Other Income" on your tax return (Form 1040, Schedule 1).

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Example Tax Treatments:

Scenario	Earned Income?	Tax Form
Coding competition requiring work	Yes	Schedule C (self-employed)
Lottery prize	No	Schedule 1 → Line 8z
Scholastic award with no services	No	Schedule 1 → Line 8z
Art contest with submission required	Yes	Schedule C

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Important:

Even if it’s not earned income, it's still taxable unless specifically excluded (e.g., some scholarships, qualified educational assistance, or certain employee awards).