![]() Neither AGI or MAGI necessarily represent your total taxable income. However, the small adjustments that tweak your AGI into your MAGI could have an important bearing on your overall tax return. Typically, your MAGI (modified adjusted gross income) and AGI (adjusted gross income) are close in value to one another. What is the difference between MAGI and AGI? Your MAGI is used as a basis for determining whether you qualify for certain tax deductions, including whether or not your contributions to an individual retirement plan are deductible.Your AGI affects your eligibility for numerous tax credits, including the Child and Dependent Care Credit, credits for the elderly or permanently disabled, the Child Tax Credit, and the Earned Income Tax Credit.Your MAGI (modified adjusted gross income) is your AGI plus certain deductions you must “add back.” These deductions include IRA contributions, student loan interest, one-half of self-employment tax, qualified tuition expenses, and more.Your AGI (adjusted gross income) is all of the income you bring in, minus certain adjustments, including IRA and self-employed retirement plan contributions, alimony payments (for divorce agreements prior to 2019), and one-half of any self-employment taxes paid.
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