taxmap/instr2/i8839-008.htm#TXMP7336a3b2
Line 8(p7)

Use the following chart to find your modified adjusted gross income to enter on line 8.

IF you file. . .	THEN enter on line 8 the amount from. . .
Form 1040	Form 1040, line 38, increased by the total of any:
	Exclusion of income from Puerto Rico and Amounts from–
		Form 2555, lines 45 and 50, Form 2555-EZ, line 18, and Form 4563, line 15.
Form 1040NR	Form 1040NR, line 37.