MAGI Calculation for the Enhanced Deduction for Seniors

[Stringerjj]

I'm finding conflicting information as far as the MAGI calculation for the enhanced deduction for seniors.  Does the untaxed portion of your social security benefit (85% of my SS is taxed, so I'm talking about the remaining 15%) get added back in the MAGI calculation?

Thanks,

Jim

[NCperson]

@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

[Stringerjj]

Thank you!