You cannot apply the definitions in one section of the tax code to a different section, that is one thing that makes taxes confusing. For example, the term MAGI (Modified Adjusted Gross Income) is used in about 6 different places in the tax code, each defined differently (your MAGI for health care is much different than for IRA deductions).
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
