Adjusted gross income (AGI) and modified adjusted gross income (modified AGI) are income totals the Internal Revenue Service (IRS) uses to determine eligibility for certain deductions, credits, and tax benefits.
They’re closely related, but they’re not always the same.
What’s AGI?
Adjusted gross income (AGI) is your total income minus certain adjustments.
You can find your AGI on Line 11 of your 2025 IRS Form 1040.
Income that can count toward AGI
Your gross income may include:
Wages
Dividends
Capital gains
Business income
Retirement distributions
Other taxable income
Adjustments that can lower your AGI
Common adjustments include:
Educator expenses
Student loan interest
Health savings account (HSA) contributions
Certain retirement account contributions
These adjustments reduce your gross income to arrive at your AGI.
What’s modified AGI?
Modified adjusted gross income (modified AGI) starts with your AGI and adds back certain deductions.
For many people, modified AGI is the same as AGI. Others may see a difference depending on the tax benefit being calculated.
Items that may be added back include:
Student loan interest
Traditional IRA contributions
Nontaxable Social Security benefits
Foreign earned income
The IRS uses modified AGI to determine eligibility for things like education credits, retirement contribution limits, and certain deductions.
You can use the IRS worksheet to calculate your modified AGI if needed.
Where can I find my AGI or modified AGI?
Your AGI is on Line 11 of Form 1040
Your modified AGI usually isn’t listed directly—you calculate it using your AGI and add-back rules for the specific credit or deduction
Need your AGI from last year? Here's how to find it.
Key takeaway
AGI is your income after adjustments and appears on your tax return
Modified AGI starts with AGI and adds back certain deductionsFor most people, the two amounts are the same—but not always
If you’re being asked for AGI or modified AGI, the context usually matters.
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