MAGI Calculator: Find Your Modified Adjusted Gross Income
Published 06/09/2026 by
Ante Mazalin
Summary:
A MAGI calculator finds your modified adjusted gross income, the figure the IRS uses to decide whether you qualify for a Roth IRA, an IRA deduction, and several tax credits.
It starts from one number and adds a few items back.
- Adjusted gross income: The starting point, found on your tax return.
- Add-backs: Specific deductions like student loan interest and IRA contributions get added back in.
- Eligibility thresholds: Your MAGI is then compared to phase-out ranges that decide what you qualify for.
MAGI trips people up because it is not printed anywhere on your tax return. You build it from your AGI, and the handful of add-backs is usually short.
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What MAGI is and why it matters
Modified adjusted gross income is your adjusted gross income with certain deductions added back. The IRS uses it as the income test for benefits that phase out as you earn more.
It decides whether you can contribute to a Roth IRA, whether your traditional IRA contribution is deductible, and your eligibility for the premium tax credit, the net investment income tax, and education credits.
How to calculate MAGI
Start with your AGI, the bottom-of-the-front-page number on your Form 1040, then add back the deductions that the MAGI rules exclude.
| Step | Item | Example |
|---|---|---|
| Start | Adjusted gross income (AGI) | $95,000 |
| Add back | Student loan interest deduction | +$2,500 |
| Add back | Traditional IRA deduction | +$7,000 |
| Add back | Foreign earned income exclusion | +$0 |
| Result | MAGI | $104,500 |
Most filers have few or no add-backs, so their MAGI is close to or equal to their AGI. The add-backs that catch people are the IRA deduction, student loan interest, and the foreign earned income exclusion.
One quirk worth noting: the MAGI used for a Roth IRA also subtracts any income from converting a traditional IRA to a Roth, so a conversion does not lock you out of future Roth contributions.
How to find your MAGI
Four steps get you the number for Roth IRA eligibility.
- Find your AGI on line 11 of Form 1040.
- Add back the traditional IRA deduction you claimed, if any.
- Add back student loan interest, the foreign earned income exclusion, and foreign housing exclusions.
- Subtract income from a Roth conversion done that year. The result is your MAGI for Roth purposes.
2026 Roth IRA income limits
Once you have your MAGI, compare it to the phase-out range for what you are testing. For direct Roth IRA contributions in 2026:
| Filing status | Full contribution below | Phases out to zero at |
|---|---|---|
| Single or head of household | $153,000 | $168,000 |
| Married filing jointly | $242,000 | $252,000 |
| Married filing separately | $0 | $10,000 |
Inside the phase-out range, your contribution limit shrinks proportionally rather than cutting off all at once. Below the bottom number you can contribute the full amount; above the top number you cannot contribute directly at all.
Pro Tip: MAGI is calculated slightly differently for each benefit. The version for Roth IRA eligibility is not the same as the version for the premium tax credit or the net investment income tax. Always use the add-back list that matches the specific benefit you are testing, not a single universal MAGI.
What MAGI controls
The same MAGI number, with benefit-specific add-backs, gates several things at once:
- Roth IRA contributions: Phase out at the ranges above.
- Traditional IRA deduction: Phases out if you or a spouse is covered by a workplace plan.
- Premium tax credit: Eligibility for marketplace health insurance subsidies is MAGI-based.
- Net investment income tax: A 3.8% surtax applies above $200,000 single or $250,000 married filing jointly.
- Education credits: The American Opportunity and Lifetime Learning credits phase out by MAGI.
When your MAGI is too high for a Roth
Crossing the top of the phase-out range does not end your options. Two routes remain.
- Traditional IRA: Anyone with earned income can contribute, and the deduction may still apply depending on workplace plan coverage.
- Backdoor Roth: Contribute to a traditional IRA and convert it, since conversions have no income limit.
Key takeaways
- MAGI is your AGI plus specific add-backs like the IRA deduction, student loan interest, and the foreign earned income exclusion.
- It is not printed on your tax return; you build it from your AGI.
- For 2026, Roth IRA contributions phase out at $153,000 to $168,000 single and $242,000 to $252,000 married filing jointly.
- MAGI is calculated differently for each benefit, so use the add-back list that matches what you are testing.
- Above the Roth phase-out, a traditional IRA or backdoor Roth keeps the door open.
FAQ
What is the difference between AGI and MAGI?
AGI is your gross income minus specific adjustments, and it appears on your tax return. MAGI takes that AGI and adds certain deductions back, such as the IRA deduction and student loan interest. MAGI is usually equal to or slightly higher than AGI.
Where do I find my MAGI on my tax return?
You will not find it directly; it is not a line on Form 1040. Start with AGI on line 11 and add back the relevant deductions to calculate it yourself.
What add-backs go into MAGI for a Roth IRA?
The main ones are the traditional IRA deduction, student loan interest, the foreign earned income exclusion, and foreign housing exclusions. Income from a Roth conversion is subtracted back out.
Does MAGI include 401(k) contributions?
Pre-tax 401(k) contributions already lower your AGI and are not added back, so they reduce your MAGI. This is one reason maxing a workplace plan can help keep you under a Roth phase-out.
What is the MAGI limit for a Roth IRA in 2026?
Contributions phase out between $153,000 and $168,000 for single filers and between $242,000 and $252,000 for married couples filing jointly. Above the top of the range, direct Roth contributions are not allowed.
Is MAGI the same for every tax benefit?
No. Each benefit has its own add-back rules, so your MAGI for Roth eligibility can differ from your MAGI for the premium tax credit or the net investment income tax. Always match the calculation to the benefit.
MAGI is one input in a much larger tax picture. Sense AI, the AI assistant in the SuperMoney app, can help you see how a contribution or conversion moves your income against these thresholds.
Once your MAGI confirms you qualify, the Roth IRA calculator projects what your contributions grow into. If your income sits above the limit, the Roth conversion calculator walks through the backdoor route, and the Roth vs traditional IRA calculator helps you choose where to put the money.
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