Gross earnings refer to the total amount of income earned before any deductions or taxes are taken out. It includes all forms of earnings, such as wages, salaries, profits, interest payments, rents, and other forms of income. Gross earnings are different from net earnings, which are the amount of earnings left after taxes and other deductions have been taken out. For individuals, gross earnings are used to determine federal and state income tax, while for businesses, gross earnings are used to calculate gross profit or gross margin.