MAGI Calculator
Compute your Modified Adjusted Gross Income (MAGI) for 2025 or 2026, see your Roth IRA contribution phase-out, and check your status against IRMAA, NIIT, the ACA Premium Tax Credit, and the OBBBA senior bonus deduction — all in one place.
Form 1040, line 11a (2025) or line 11 (2024)
Drives the IRA 50+ catch-up and 65+ senior deduction tests
These are added back to AGI to compute the common MAGI used by most retirement and health-coverage programs. Leave at $0 if not applicable.
Municipal bond interest (Form 1040, line 2a)
Form 2555 excluded amounts
Schedule 1, line 21
Schedule 1, line 20
Form 8815 (education savings bonds)
Form 8839, employer-provided benefits
MODIFIED AGI (ROTH IRA)
$100,000ROTH IRA CONTRIBUTION ALLOWED
$7,000of $7,000 limit
ADD-BACKS TOTAL
$0| Program | Status | Detail |
|---|---|---|
| Roth IRA Direct Contribution | Full contribution | You can contribute the full $7,000 directly to a Roth IRA — MAGI is below the $150,000 phase-out start. |
| Medicare IRMAA | Below reference threshold | Your IRMAA MAGI (AGI + tax-exempt interest only — narrower than the Roth figure above) is $100,000, at or below the $106,000 entry threshold published for 2025. IRMAA uses a 2-year lookback, so 2025 MAGI sets Medicare Part B/D premiums for 2027 if you're enrolled — the 2027 bracket itself isn't published yet, so this is a reference comparison, not the exact 2027 threshold. |
| Net Investment Income Tax (NIIT) | Below threshold | Your NIIT MAGI (AGI + foreign earned income exclusion only — the narrowest of these definitions) is $100,000, at or below the $200,000 NIIT threshold. No NIIT applies regardless of investment income. |
| ACA Premium Tax Credit | Depends on household size | ACA subsidy eligibility is based on your MAGI as a percentage of the Federal Poverty Level (FPL) for your household size and state — not a flat dollar threshold. Use the dedicated calculator for your exact subsidy and cliff exposure. |
| OBBBA Senior Bonus Deduction | Not age-eligible | You (and your spouse, if married filing jointly) must be age 65 or older to claim this deduction. |
Each program adds back a different subset of these items — a tax-exempt-interest add-back, for example, raises IRMAA MAGI but not Roth IRA or NIIT MAGI. See "†" notes below.
| Adjusted Gross Income (AGI) | $100,000 |
| + Tax-Exempt Interest(IRMAA only†) | $0 |
| + Foreign Earned Income / Housing Exclusion(Roth IRA, NIIT, senior deduction — not IRMAA) | $0 |
| + Student Loan Interest Deduction(Roth IRA only†) | $0 |
| + IRA Deduction Taken(Roth IRA only†) | $0 |
| + Excluded Savings Bond Interest(Roth IRA only†) | $0 |
| + Excluded Adoption Benefits(Roth IRA only†) | $0 |
| Modified AGI — Roth IRA purposes | $100,000 |
| Modified AGI — NIIT purposes | $100,000 |
| Modified AGI — IRMAA purposes | $100,000 |
| Modified AGI — OBBBA senior deduction | $100,000 |
† Tax-exempt interest adds to IRMAA MAGI only. Student loan interest, IRA deduction, savings bond interest, and adoption benefits add to Roth/Traditional IRA MAGI only. Foreign earned income/housing exclusion adds to Roth, NIIT, and OBBBA senior-deduction MAGI, but NOT to IRMAA MAGI. NIIT and the OBBBA senior deduction use the narrowest definition (AGI + foreign earned income exclusion only).
MAGI is different for every program
There is no single IRS "MAGI" — each provision defines its own add-backs to AGI. The table below shows the official definition each program actually uses; most taxpayers without foreign income, tax-exempt interest, or savings bond interest will find all four equal AGI.
| Program | Official MAGI = AGI + | Source |
|---|---|---|
| Roth IRA contribution | Foreign earned income/housing exclusion, traditional IRA deduction, student loan interest deduction, excluded savings bond interest, excluded adoption benefits | Pub 590-A Worksheet 2-1 |
| Medicare IRMAA | Tax-exempt interest only | SSA POMS HI 01120.060 |
| NIIT (3.8%) | Foreign earned income exclusion only (narrowest definition — usually MAGI = AGI) | IRC §1411(d) |
| ACA Premium Tax Credit | Tax-exempt interest, non-taxable Social Security, foreign earned income exclusion | Form 8962 instructions |
| OBBBA senior bonus deduction | Foreign earned income/housing exclusion only (same narrow pattern as NIIT — no IRA/student-loan/savings-bond/adoption add-backs) | OBBBA §70103 |
This calculator computes each program's own MAGI directly from the add-back amounts you enter, using the exact add-back list in the table above — not one shared approximation. The headline figure above the calculator is your Roth IRA MAGI (the broadest of the five); the program table and the breakdown below it show each program's own, narrower number.
MAGI add-back items — where to find them
| Add-back | Where reported |
|---|---|
| Tax-exempt interest | Form 1040, line 2a |
| Foreign earned income / housing exclusion | Form 2555 |
| Student loan interest deduction | Schedule 1, line 21 |
| Traditional IRA deduction | Schedule 1, line 20 |
| Excluded savings bond interest | Form 8815 (education savings bonds) |
| Excluded adoption benefits | Form 8839 |
Worked example — 2025, single filer
Sarah, single, age 45, has $155,000 AGI, $2,000 of tax-exempt municipal bond interest, and took a $2,500 student loan interest deduction.
| AGI | $155,000 |
| + Student loan interest deduction (Roth add-back) | $2,500 |
| MAGI for Roth IRA purposes | $157,500 |
| AGI + tax-exempt interest (IRMAA MAGI) | $157,000 |
| AGI alone (NIIT MAGI — no foreign income here) | $155,000 |
Sarah's tax-exempt interest doesn't count toward Roth IRA MAGI (Pub 590-A Worksheet 2-1 doesn't add it back), so her Roth MAGI is $157,500 — inside the 2025 single phase-out band ($150,000–$165,000, a $15,000 range). Reduction ratio = ($157,500 − $150,000) / $15,000 = 50%. Reduced limit = $7,000 × (1 − 0.50) = $3,500. She can contribute $3,500 directly to a Roth IRA, or use a Backdoor Roth for the remaining $3,500. Her NIIT MAGI ($155,000, no foreign income exclusion) is well below the $200,000 threshold — no NIIT. Her IRMAA MAGI ($157,000, AGI + the $2,000 tax-exempt interest) is actually above the $106,000 2025 entry threshold, but Sarah isn't Medicare-eligible at 45, so IRMAA doesn't apply to her yet regardless of the number.
Frequently asked questions
What is Modified Adjusted Gross Income (MAGI)?
MAGI starts with your Adjusted Gross Income (AGI, Form 1040 line 11a on a 2025 return, line 11 on a 2024 return) and adds back certain deductions and exclusions — most commonly tax-exempt interest, the foreign earned income and housing exclusions, the student loan interest deduction, the traditional IRA deduction, excluded savings bond interest, and excluded adoption benefits. Critically, MAGI is NOT one number: the IRS defines it differently for each program — Roth IRA contributions, IRMAA, NIIT, and the ACA Premium Tax Credit each use a slightly different add-back list, so the same taxpayer can have several different "MAGI" figures depending on what they're checking eligibility for.
What is the Roth IRA MAGI phase-out for 2025 and 2026?
For 2025 (IRS Notice 2024-80): single/head of household $150,000–$165,000, married filing jointly $236,000–$246,000, married filing separately $0–$10,000. For 2026 (IRS Notice 2025-67): single/head of household $153,000–$168,000, married filing jointly $242,000–$252,000, married filing separately stays $0–$10,000 (not inflation-indexed). Below the phase-out start you can contribute the full limit; within the range your allowed contribution is reduced pro-rata per IRS Publication 590-A Worksheet 2-2; at or above the top of the range, direct Roth contributions are fully denied.
How is the reduced Roth IRA contribution calculated?
Per IRS Publication 590-A Worksheet 2-2: reduced limit = contribution limit × (1 − (MAGI − phase-out start) ÷ phase-out range), then round UP to the next $10. If the rounded result is between $0.01 and $200, the IRS rule bumps it up to $200 (you can still make a $200 contribution rather than a sub-$200 amount). At or above the top of the range, the allowed contribution is $0.
What's the difference between MAGI for Roth IRA vs IRMAA vs NIIT?
Roth IRA MAGI = AGI + foreign earned income/housing exclusion + traditional IRA deduction + student loan interest deduction + excluded savings bond interest + excluded adoption benefits (IRS Pub 590-A Worksheet 2-1). IRMAA MAGI = AGI + tax-exempt interest only (Medicare uses a simpler add-back set). NIIT MAGI = AGI + foreign earned income exclusion only (IRC §1411(d)/Form 8960 instructions — narrower than the Roth definition; most taxpayers' NIIT MAGI equals AGI). The OBBBA senior deduction uses the same narrow foreign-earned-income-only add-back as NIIT. ACA Premium Tax Credit MAGI = AGI + tax-exempt interest + non-taxable Social Security + foreign earned income exclusion (IRS Form 8962 instructions) — different again. This calculator computes each program's own MAGI from your entered add-back amounts rather than one shared figure, so the Roth, IRMAA, NIIT, and senior-deduction rows can (correctly) show different MAGI numbers for the same taxpayer.
What is the IRMAA MAGI lookback?
Medicare uses your MAGI from 2 tax years before the premium year — 2025 MAGI determines your 2027 Part B and Part D premiums, not your 2025 premiums. The 2025 IRMAA entry threshold (looking back to 2023 MAGI) is $106,000 single / $212,000 married filing jointly; for 2026 (looking back to 2024 MAGI) it's $109,000 single / $218,000 married filing jointly. This calculator shows your entered tax year's own published threshold as a reference point, since the bracket for a MAGI year's actual +2 premium year usually isn't published yet.
What is the NIIT MAGI threshold?
The 3.8% Net Investment Income Tax applies when MAGI exceeds $200,000 (single, head of household), $250,000 (married filing jointly, qualifying widow(er)), or $125,000 (married filing separately) — flat statutory thresholds under IRC §1411 that are NOT inflation-indexed and have been unchanged since NIIT's 2013 enactment. NIIT applies to the LESSER of your net investment income or the excess of MAGI over the threshold.
Does the ACA Premium Tax Credit use MAGI?
Yes — ACA subsidy eligibility is based on household MAGI as a percentage of the Federal Poverty Level (FPL) for your household size, not a flat dollar threshold. The enhanced (ARPA/IRA) subsidies that removed the 400% FPL cliff expired January 1, 2026 — for 2026 coverage, the hard 400% FPL cliff is back: one dollar of MAGI over the limit can mean losing the entire subsidy. See the dedicated ACA Premium Tax Credit calculator for your household-size-specific FPL and subsidy amount.
Sources
- IRS Publication 590-A — Contributions to Individual Retirement Arrangements
- IRS Notice 2024-80 — 2025 Retirement Plan COLAs
- IRS Notice 2025-67 — 2026 Retirement Plan COLAs
- IRS — Net Investment Income Tax (3.8% NIIT)
- 2025 Medicare Part B Premiums and IRMAA Thresholds (CMS)
- CMS — 2026 Medicare Parts A & B Premiums and Deductibles
- IRS Form 8962 — Premium Tax Credit
- Congress.gov: One Big Beautiful Bill Act (P.L. 119-21)
Key Tax Terms
Adjusted Gross Income (AGI)
Your gross income minus specific adjustments such as student loan interest, IRA contributions, and self-employment tax. AGI is the starting point for calculating your taxable income.
Roth IRA
A retirement account funded with after-tax dollars. Qualified withdrawals in retirement — including all growth — are completely tax-free. The 2025 contribution limit is $7,000 ($8,000 if 50+).
Net Investment Income Tax (NIIT)
A 3.8% surtax on investment income (interest, dividends, capital gains, rental income) for individuals with modified AGI above $200,000 (single) or $250,000 (married filing jointly).
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