### Question
Can you define what modified adjusted gross income means?


### Answer
**Modified adjusted gross income** is defined as the following in *26 U.S.C. § 36B*:

> adjusted gross income increased by—


(i) any amount excluded from gross income under section 911,


(ii) any amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax, and


(iii) an amount equal to the portion of the taxpayer's social security benefits (as defined in section 86(d)) which is not included in gross income under section 86 for the taxable year

#### Citation:
  - *26 U.S.C. § 36B*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart C-Refundable Credits**

