Keep Factually independent
Whether you agree or disagree with our analysis, these conversations matter for democracy. We don't take money from political groups - even a $5 donation helps us keep it that way.
Where on the 1040 or IRS instructions can I find figures to compute MAGI for specific tax benefits?
Executive summary
MAGI is not a single line on Form 1040; you start with AGI (line 11 on Form 1040) and then add back specific items depending on the tax benefit in question (e.g., foreign-earned income, student loan interest, IRA conversions) — the IRS lists different add-backs for different benefits [1] [2]. Multiple tax guides and firms confirm there are multiple MAGI definitions: use the IRS worksheets or benefit-specific instructions (for example, IRA worksheets) to get the precise figure for a given credit or deduction [3] [4].
1. Why MAGI isn’t a single 1040 line — the IRS and practice
The IRS does not print one universal MAGI on Form 1040; instead the starting point is your Adjusted Gross Income (AGI), shown on line 11 of Form 1040, and MAGI is AGI with specified additions that vary by tax provision [2] [1]. That means you’ll often compute several different “MAGIs” depending on whether the question is Roth IRA eligibility, the student loan interest phaseout, the premium tax credit, or other benefits [4] [3].
2. The canonical starting place: AGI on Form 1040
All sources point to one common anchor: AGI is on line 11 of Form 1040 (or 1040‑SR/1040‑NR where noted). Tax writers and the IRS instruct taxpayers to “start with AGI (line 11)” when computing MAGI for various purposes [3] [2] [1].
3. The IRS resource you should use first — benefit‑specific guidance
The IRS maintains a page titled “Modified adjusted gross income” that enumerates specific add-backs and examples tied to particular deductions and credits; consult that page and the relevant instructions/worksheets for the benefit you’re pursuing [1]. For many items the IRS also provides worksheets (for instance, look for “Worksheet 1‑1. Figuring your modified AGI” in IRS publications referenced by tax guides) to compute the MAGI applicable to that rule [3].
4. Common add‑backs and variations across benefits
Commonly added items include excluded foreign earned income and housing amounts, income from IRA-to-Roth conversions, and some other exclusions — but which items to add back depends on the specific tax benefit [1] [4]. For example, Roth IRA and traditional IRA deduction calculations have their own MAGI rules and may add back certain exclusions that other benefits do not [3] [4].
5. Practical sources tax preparers and articles use — and their limits
Tax websites (Bankrate, H&R Block, TurboTax, NerdWallet, Fidelity) all reiterate the same operational rule: start with AGI (line 11) and then apply the benefit‑specific add‑backs or worksheet; they also caution that MAGI formulas differ by benefit [3] [4] [5] [6] [7]. These guides are useful summaries, but they are not substitutes for the IRS instruction or the exact worksheet tied to the credit/deduction — the guides sometimes condense or generalize which items get added back [3] [4].
6. Where to find the exact numbers and worksheets on IRS forms/instructions
To compute the MAGI for a particular benefit, go to: (a) the Form 1040 instructions and the instruction pages for the specific schedule/line involved to confirm AGI and any relevant adjustments; (b) the IRS page on “Modified adjusted gross income” for a list of add‑backs and examples; and (c) the worksheet provided in the publication or instruction for that credit/deduction [1] [2] [3]. If you need the MAGI limits themselves (phaseout thresholds), consult either the IRS instruction for the credit or reputable tax guidance tied to the tax year in question [3] [7].
7. Example: IRA rules and where to look
Guidance specifically tells you to “start with the AGI shown on line 11” and then follow the IRA worksheet to determine MAGI for Roth contribution limits or deductible traditional IRA contributions; tax writers point to the IRS worksheet for precise add‑backs and phaseout ranges [3] [4].
8. Caveats, disagreements, and practical advice
Tax firms generally agree on the AGI starting point but differ slightly in how they summarize which exclusions to add back for every benefit — that’s a sign to always check the IRS instruction or the specific worksheet rather than rely solely on third‑party summaries [4] [3]. If a precise IRS worksheet isn’t mentioned in a guide, “available sources do not mention” the exact worksheet name for that benefit beyond the examples cited [5] [8].
Bottom line: For authoritative figures and worksheets, begin at Form 1040 line 11 for AGI, then consult the IRS “Modified adjusted gross income” page and the instruction/worksheet tied to the specific credit or deduction you’re computing [2] [1] [3].