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

(i) IRC §911 [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}