### Question
What does modified adjusted gross income mean?


### Answer
**Modified adjusted gross income** has the following meaning 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**

