Calculate a context-specific Modified Adjusted Gross Income (MAGI) estimate and see how it affects Roth IRA eligibility, traditional IRA deductions, NIIT, and 2026 Medicare IRMAA thresholds.
Modified Adjusted Gross Income, or MAGI, is not one universal number. Different IRS and CMS programs use MAGI in slightly different ways, so this calculator focuses on the most common household planning thresholds: Roth IRA contribution eligibility, traditional IRA deduction phaseouts, the Net Investment Income Tax, and 2026 Medicare IRMAA brackets.
The page starts with AGI and adds back a small set of common items such as student loan interest, tuition deductions, foreign income exclusions, foreign housing exclusions, EE bond interest exclusions, adoption expense exclusions, passive losses, and tax-exempt interest. That makes it useful for quick planning, but it is still a simplified model rather than every possible IRS worksheet.
Use the filing status and retirement-coverage selectors to match the rule you are actually testing. Some MAGI thresholds depend on whether you are covered by a workplace retirement plan, whether your spouse is covered, and whether you lived with your spouse during the year.
MAGI controls access to Roth IRA contributions, traditional IRA deductions, NIIT, and Medicare IRMAA. This calculator shows the common planning thresholds in one place, but it stays honest about the fact that MAGI depends on the rule you are testing.
MAGI = AGI + Student Loan Interest Deduction + Tuition Deduction + Foreign Earned Income Exclusion + Foreign Housing Exclusion + EE Bond Interest Exclusion + Adoption Expense Exclusion + Passive Activity Loss + Tax-Exempt Interest
Result: MAGI = $88,500
AGI of $85,000 plus $2,500 student loan interest and $1,000 muni bond interest gives a MAGI of $88,500. That stays below the 2026 Roth IRA phase-out range for a single filer and below the 2026 NIIT threshold.
This calculator focuses on the MAGI definitions that most often show up in tax planning: Roth IRA contribution limits, traditional IRA deduction phaseouts, the Net Investment Income Tax, and Medicare IRMAA. It does not try to be a universal MAGI worksheet for every federal program.
The result is only as specific as the rule you are checking. Roth IRA rules, traditional IRA deduction rules, NIIT, and IRMAA all use MAGI a little differently, so the filing status and retirement-coverage selectors matter.
If you are using MAGI for a benefit outside those four areas, verify the source rule first. Some programs add back different items, and some use household or spouse-based rules that a generic calculator should not pretend to know.
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This calculator starts with AGI and adds back a fixed set of common MAGI adjustments: student loan interest, tuition deductions, foreign earned income exclusions, foreign housing exclusions, EE bond interest exclusions, adoption expense exclusions, passive activity losses, and tax-exempt interest. It then compares the resulting MAGI against 2026 IRS and CMS thresholds for the selected filing status and retirement-coverage scenario.
The Roth IRA and NIIT thresholds come from IRS Publication 590-A and Topic 559. The traditional IRA deduction phaseouts use the 2026 tables in Publication 590-A, which depend on filing status and workplace retirement-plan coverage. The IRMAA thresholds use the 2026 CMS/Medicare income-related premium brackets. This page is a planning estimator, not a substitute for the exact worksheet for a specific benefit.
AGI is your total income minus above-the-line deductions. MAGI adds back specific deductions or exclusions that depend on the benefit you are testing. A calculator can only be exact if it is clear which MAGI definition it is using.
The IRS uses MAGI to determine Roth IRA contribution eligibility. For 2026, the Roth IRA phase-out range is $153,000 to $168,000 for single filers, head of household filers, and married filing separately filers who did not live with their spouse during the year; and $242,000 to $252,000 for married filing jointly and qualifying surviving spouse filers.
Traditional IRA deductions can phase out when you or your spouse are covered by a workplace retirement plan. The 2026 phase-out ranges are $81,000 to $91,000 for single and head of household filers who are covered, $129,000 to $149,000 for married filing jointly or qualifying surviving spouse filers who are covered, and $242,000 to $252,000 when the spouse is covered but the filer is not.
The 3.8% Net Investment Income Tax applies when MAGI exceeds $200,000 for single and head of household filers, $250,000 for married filing jointly and qualifying surviving spouse filers, and $125,000 for married filing separately filers.
For 2026 Medicare premiums, the first IRMAA threshold is $109,000 for single and head of household filers and $218,000 for married filing jointly and qualifying surviving spouse filers. Higher tiers apply at higher thresholds.
No. MAGI is benefit-specific. This calculator covers the most common planning uses, but some programs use different add-backs or different lookback rules. Check the rule for the benefit you care about before relying on the result.