[Code of Federal Regulations] [Title 20, Volume 2] [Revised as of April 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 20CFR418] [Page 1186] TITLE 20--EMPLOYEES' BENEFITS CHAPTER III--SOCIAL SECURITY ADMINISTRATION PART 418_MEDICARE SUBSIDIES--Table of Contents Subpart D_Medicare Part D Subsidies Sec. 418.3315 What is earned income? Earned income is defined in Sec. 416.1110 of this chapter and may be in cash or in kind. We may count more of your earned income than you actually receive. We count gross income, which is more than you actually receive, if amounts are withheld from earned income because of a garnishment, or to pay a debt or other legal obligation such as taxes, or to make any other similar payments.