Household income

Household income -
(1) In general. Household income means the sum of -
(i) A taxpayer's modified adjusted gross income (including the modified adjusted gross income of a child for whom an election under section 1(g)(7) is made for the taxable year);
(ii) The aggregate modified adjusted gross income of all other individuals who -
(A) Are included in the taxpayer's family under paragraph (d) of this section; and
(B) Are required to file a return of tax imposed by section 1 for the taxable year.
(2) Modified adjusted gross income. Modified adjusted gross income means adjusted gross income (within the meaning of section 62) increased by -
(i) Amounts excluded from gross income under section 911;
(ii) Tax-exempt interest the taxpayer receives or accrues during the taxable year; and
(iii) Social security benefits (within the meaning of section 86(d)) not included in gross income under section 86.

Source

26 CFR § 1.36B-1


Scoping language

None
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