Adjusted gross income with certain items added back, used to test eligibility for specific benefits. There is no single MAGI; the add-backs differ for Roth IRA contributions, the premium tax credit, the net investment income tax, and the new tips and overtime deductions.
People plan around AGI and get phased out by MAGI. The excluded foreign earned income, for example, is added back for Roth eligibility, which is why many expats cannot contribute directly.
It depends on the benefit being tested. Each form's instructions define its own MAGI. We compute the version that matters for the item in question.
Source: IRC 408A(c)(3); IRC 36B; IRC 1411
Last reviewed September 17, 2026. Tax rules change; confirm current law before acting.
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