Provisional income is calculated by starting with Adjusted Gross Income (AGI)before social security benefits and adding back specific items.One of these items is:

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Provisional income for Social Security taxation purposes includes Adjusted Gross Income (AGI) plus non-taxable interest and half of the Social Security benefits. Among the options, deducted interest on educational loans is added back to AGI to calculate provisional income, as it is a deduction that reduces AGI. Qualified dividends, capital gains, and wages are part of AGI and not adjustments made in its calculation for provisional income purposes.

Provisional Income Is Calculated by Starting with Adjusted Gross Income