Tax Law (Questions About Taxes)/MAGI


Ms. Powell
Medicare D may levy a surcharge on it's monthly premium if ones MAGI exceeds certain ammounts. I can see my AGI on my 1040, but where is (or how do I calculate) my MODIFIED AGI?

Dear Mr. Powell,

In order to calculate MAGI you have to add back most of non-taxable items excluded for calculation of AGI.

Such income items include but not limited to the following: tax-exempt interest, non-taxable portion of pension distribution, non-taxable portion of Social Security benefits, etc.

Modified Adjusted Gross income is widely used in many areas to determine eligibility for various programs and benefits.

This article explains the concept of MAGI calculation.

Hope this helps,

I.J.Zemelman, EA  

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IJ Zemelman, EA MBA


I am an IRS-authorized EA and principal of a Tax Preparation firm focusing on U.S. Expatriates. We specialize in all tax issues faced by American citizens living abroad - such as foreign earned income, tax treaties, foreign spouse, etc. Visit our website - - for more information.


18 years professional tax experience, 12 with expatriate taxes.

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