MAGI Calculator

About the MAGI Calculator

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.

When This Page Helps

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.

How to Use the Inputs

1. Enter your AGI from Form 1040 line 11.
2. Select the filing status that matches the rule you are testing.
3. Choose the retirement-plan coverage scenario for traditional IRA deduction checks.
4. If you are married filing separately, note whether you lived with your spouse during the year.
5. Add any common MAGI add-back items that apply to your situation.
6. Review the Roth IRA, traditional IRA, NIIT, and IRMAA outputs.

Example Calculation

Tips & Best Practices

• If you only need a quick planning number, start with AGI and add only the items that clearly apply.
• Use the retirement-plan coverage selector before trusting the traditional IRA deduction result.
• A married filing separately return can behave very differently depending on whether you lived with your spouse.
• IRMAA uses a later Medicare premium year than the tax year that produced the MAGI.
• When in doubt, compare the result against the exact IRS or CMS rule for the benefit you care about.

What This Page Covers

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.

How To Interpret It

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.

When To Be Careful

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.

Frequently Asked Questions

• What is the difference between AGI and MAGI?

  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.

• Why does MAGI matter for Roth IRA?

  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.

• Why does MAGI matter for traditional IRA deductions?

  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.

• What is the NIIT threshold?

  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.

• What is the 2026 IRMAA threshold?

  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.

• Can I use this calculator for every MAGI rule?

  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.