### 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. § 25A*:

> the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933

#### Citation:
  - *26 U.S.C. § 25A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

