Tax year
(12) Tax year means the year for which your Federal income tax return has been filed or will be filed with the IRS. (13) Threshold means a modified adjusted gross income amount above which the beneficiary will have to pay an income-related monthly adjustment amount described in paragraph (b)(4) of this section. The dollar amount of the threshold is specified in 418.1105. (14) You or your means the person or representative of the person who is subject to the income-related monthly adjustment amount.