Social Security Survivor Benefits - MAGI Income Covered CA?

Do Social Security Survivor Benefits get counted in Modified Adjusted Gross Income MAGI, for Covered CA subsidies as part of Social Security, Line 20 from your 1040?

YES. See the screen shot of the Covered CA online application below and the definition of MAGI Income (iii) where Social Security Benefits §86 except SSI get added back in. Please first see the sections on MAGI for health care subsidies and What Part of Social Security gets added back in, so that we don’t have to repeat the same information.

social.security.question.covered.ca — Excerpt of Covered CA ONLINE Application – Re: Income

Interpreting law is outside the scope of my license. I’m just pointing it out to you.

MAGI Modified Adjusted Gross Income CFR 1.36 B

26 US Code 86

(a) In general

(1) In general

Except as provided in paragraph (2), gross income for the taxable year of any taxpayer described in subsection (b) (notwithstanding section 207 of the Social Security Act) includes social security benefits in an amount equal to the lesser of—

(A) one-half of the social security benefits received during the taxable year, or

(B) one-half of the excess described in subsection (b)(1).

(d) Social security benefit

(1) In general

For purposes of this section, the term “social security benefit” means any amount received by the taxpayer by reason of entitlement to—

(A) a monthly benefit under title II of the Social Security Act,

Sec. 202. Old-age and survivors insurance benefit payments

Sec. 223. Disability insurance benefit payments

Supplemental Security Income SSI which gives cash assistance to people with limited income and resources who are age 65 or older, blind or disabled. Children with disabilities can get SSI, too, is under a different section Title XVI … it doesn’t count as MAGI ^Berkely

Related Pages in MAGI Section