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It’s been a long day so maybe you can figure out what this means:
“(A) after application of sections 86, 135, 137, 219, 221, 222, and 469, and . . .”
It looks to me like that’s a list of things they’ll give you to arrive at this special AGI. But doesn’t that imply a list of things they won’t give you? There are some oddball adjustments, but the major ones apparently not allowed are:
–half of SE tax
–self-employed health insurance
–health savings account
–alimony paid
–educator expenses ($250)
–first $300 of cash charitable.
But yes, I think you are correct. AGI of $165K with $18K of unemployment – that still qualifies, even if the $10K exclusion just reduces AGI to $155K.
At the same time, a return could show $140K AGI but only after $5K into an HSA and $10K for alimony. That adds up to $155K "adjusted AGI," so with only $4K of unemployment, that's still taxable.