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What is Modified Adjusted Gross Income (MAGI)?

Excerpted from "Social Security Handbook". See the up-to-date, official Social Security Handbook at

2501. What is Modified Adjusted Gross Income (MAGI)?

Modified Adjusted Gross Income is the sum of:

  • The beneficiary's adjusted gross income (AGI) (last line of page 1 of the IRS Form 1040 (U.S. Individual Income Tax Return)), plus

  • Tax-exempt interest income (line 8b of IRS Form 1040)

2501.1 How is MAGI used?

MAGI is used to determine if an Income-Related Monthly Adjustment Amount (IRMAA) applies. It is provided by IRS and is generally information that is two years prior (but not more than 3 years prior) to the year for which the premium is being determined. We will use the appropriate sliding scale table (§2503) to determine the IRMAA.

Last Revised: Feb. 1, 2008


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