@Rbjcc24 Since MAGI is adding certain deductions/exclusions back to AGI, isn't MAGI always higher than, or at minimum equal to, AGI? Seems easiest to see what a taxpayer's AGI is, without factoring in the $10.2k UI exclusion, and if it's $150k or over, then the taxpayer is not eligible.
Yes, modifying Schedule 1 modifies Form 1040 Line 8, so if you're eligible to exclude $10.2k of UI from tax, then your AGI will be reduced further after applying the instructions, but if your AGI is $150k or over to begin with, you wouldn't be able to apply the instructions in the first place.
