Deductions & credits

@Stringerjj no it does not. The enhaced deduction for seniors is driven directly off of AGI (Line 11) with very few adjustments - all are very much out of the ordinary. 

 

See the calculations of MAGI on Sch 1a and review lines 1-3.

 

https://www.irs.gov/pub/irs-dft/f1040s1a--dft.pdf