### Question
Can you define what MSA return means?


### Answer
**MSA return** is defined as the following in *26 U.S.C. § 220*:

> any return on which any exclusion is claimed under section 106(b) or any deduction is claimed under this section

#### Citation:
  - *26 U.S.C. § 220*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

