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Modified AGI

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Modified AGI (MAGI)

Modified adjusted gross income (MAGI) is a figure used to figure the limit on an exclusion or deduction allowed in computing adjusted gross income. Depending on the item for which MAGI is being computed, certain items taken into account in figuring adjusted gross income (AGI) are ignored. For example, for child tax credit purposes, MAGI is AGI plus any excluded foreign, U.S. possession, or Puerto Rican income. The IRS provides a worksheet for figuring MAGI whenever you are required to compute it.

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