It appears that Sec. 86, in determining the amount of taxable SS benefits, provides that modified AGI is determined without regard to a number of other Code sections, including section 85(c), which is the $10,200 UC exclusion.  Therefore, the simple reference in TT SS benefit worksheet to include in Line 3 the amount from Schedule 1, Line 9 is incorrect, since Schedule 1, Line 9 is after the UC exclusion.  Code Sec. 86 provides that the Sec. 85(c) exclusion should be ignored.