### Question
How is the term modified adjusted gross income defined?


### Answer
The term **modified adjusted gross income** is defined in *26 U.S.C. § 32* as the following:

> adjusted gross income determined without regard to the amounts described in subparagraph (B)

#### Citation:
  - *26 U.S.C. § 32*
  - 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**

