### Question
How does the law define modified adjusted gross income?


### Answer
Under *26 U.S.C. § 1411*, **modified adjusted gross income** is defined as:

> adjusted gross income increased by the excess of—


(1) the amount excluded from gross income under section 911(a)(1), over


(2) the amount of any deductions (taken into account in computing adjusted gross income) or exclusions disallowed under section 911(d)(6) with respect to the amounts described in paragraph (1)

#### Citation:
  - *26 U.S.C. § 1411*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 2A-UNEARNED INCOME MEDICARE CONTRIBUTION**

