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Adjusted Gross Income (AGI) Calculator

Calculate your AGI for tax planning and determine your taxable income and tax bracket

Calculate Your Adjusted Gross Income

Gross Income Sources

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+ More Income Sources
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Above-the-Line Deductions (Adjustments to Income)

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AGI Calculation Results

Enter your income information to calculate your AGI
Start by entering your salary, wages, and other income sources

💡 AGI Information

• AGI determines your tax bracket and eligibility for deductions

• Above-the-line deductions reduce your AGI dollar-for-dollar

• Lower AGI may qualify you for additional tax credits

• AGI is used as the basis for calculating modified AGI (MAGI)

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Example Calculation

Tax Professional Example

Salary: $75,000

Business Income: $25,000

Interest/Dividends: $2,000

Total Gross Income: $102,000

Adjustments

IRA Contribution: $6,000

HSA Contribution: $3,500

Self-Employment Tax: $1,766

Total Adjustments: $11,266

Result

AGI: $90,734

Tax Bracket: 22%

Tax Savings: $2,479

AGI vs Other Income Terms

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Gross Income

All taxable income before deductions

2

AGI

Gross income minus above-the-line deductions

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Taxable Income

AGI minus standard/itemized deductions

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MAGI

AGI with certain items added back

Tax Planning Tips

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Maximize above-the-line deductions first

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Consider retirement contributions to reduce AGI

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HSA contributions provide triple tax benefit

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Lower AGI may qualify for more tax credits

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Keep records of all deductible expenses

Understanding Adjusted Gross Income (AGI)

What is AGI?

Adjusted Gross Income (AGI) is your total gross income minus specific deductions called "above-the-line" deductions. It's a crucial figure that determines your tax bracket, eligibility for tax credits, and serves as the starting point for calculating your taxable income.

Why AGI Matters

  • •Determines your federal income tax bracket
  • •Affects eligibility for tax credits and deductions
  • •Used to calculate modified AGI (MAGI)
  • •Required for electronic tax filing verification

AGI Calculation Formula

AGI = Gross Income - Above-the-Line Deductions

  • Gross Income: All taxable income sources
  • Above-the-Line Deductions: Specific adjustments allowed by IRS
  • Result: Your adjusted gross income

Example: $100,000 gross income - $15,000 adjustments = $85,000 AGI. This puts you in the 22% tax bracket instead of 24%.

Common Above-the-Line Deductions

Retirement & Savings

  • • Traditional IRA contributions
  • • 401(k) employee contributions
  • • HSA contributions
  • • SEP-IRA and SIMPLE IRA

Education & Professional

  • • Student loan interest (up to $2,500)
  • • Tuition and fees
  • • Educator expenses (up to $250)
  • • Professional development costs

Business & Self-Employment

  • • Half of self-employment tax
  • • Self-employed health insurance
  • • Business expenses
  • • Home office deductions

AGI vs. Taxable Income

Gross Income$100,000
↓ Subtract Above-the-Line Deductions
Adjusted Gross Income (AGI)$85,000
↓ Subtract Standard/Itemized Deductions
Taxable Income$71,350
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