Taxpayers to whom subsection (a) applies
(1) In general A taxpayer is described in this subsection if— (A) the sum of— (i) the modified adjusted gross income of the taxpayer for the taxable year, plus (ii) one-half of the social security benefits received during the taxable year, exceeds (B) the base amount.
(2) Modified adjusted gross income For purposes of this subsection, the term “modified adjusted gross income” means adjusted gross income— (A) determined without regard to this section and sections 85(c), 135, 137, 221, 911, 931, and 933, and (B) increased by the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.
(1)In general∀ 3#
A taxpayer is described in this subsection if—
(A) the sum of— (i) the modified adjusted gross income of the taxpayer for the taxable year, plus (ii) one-half of the social security benefits received during the taxable year, exceeds
(B) the base amount.
(2)Modified adjusted gross income∀ 1#
For purposes of this subsection, the term “modified adjusted gross income” means adjusted gross income—
(A) determined without regard to this section and sections 85(c), 135, 137, 221, 911, 931, and 933, and
(B) increased by the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.