### 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. § 135*:

> the adjusted gross income of the taxpayer for the taxable year determined—



(A) without regard to this section and sections 137, 199, 221, 222, 911, 931, and 933, and



(B) after the application of sections 86, 469, and 219

#### Citation:
  - *26 U.S.C. § 135*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

