### 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. § 5000A*:

> adjusted gross income increased by—


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


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

#### Citation:
  - *26 U.S.C. § 5000A*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 48-MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE**

