Publication 17 - Interest Income Section
Publication 17 – Interest Income Section

Modified Adjusted Gross Income  (MAGI) (2) … means adjusted gross income – Line 37 of the 1040   26 USC §62  increased by—

(i) IRC §91[foreign income] Form 2555

(ii) Tax-exempt interest (Line 8b) [IRS Coursework] [Form 8815 Interest Income   Investing Answers.com]   the taxpayer receives or accrues during the taxable year; and

(iii) some Social Security Benefits  (Line 20a & b)   (UC Berkely One Page Summary)    CFR 1.36 B 1   FN  1

 

Publication 17

7.   Interest Income

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