Re: Modified AGI for SSA

TaxGuyBill

@tim05 wrote:

I have read that HSA contributions and SEP contributions are adjustments that are supposed to be added back to arrive at MAGI.

Where did you read that?

Here is what the law says:

(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.

I'll save you some time; none of those code sections listed are for HSAs or SEPs.