Artículo Modified AGI. Modified AGI

id="en_US_2025_publink1000172667"> Modified AGI. You may be able to use Worksheet 9-1 to figure your modified AGI. However, if you made contributions to your IRA for 2025 and received a distribution from your IRA in 2025, see Pub. 590-A. . Don't assume that your modified AGI is the same as your compensation. Your modified AGI may include income in addition to your compensation (discussed earlier), such as interest, dividends, and income from IRA distributions. . When filing Form 1040 or 1040-SR, refigure the AGI amount on line 11a without taking into account any of the following amounts. IRA deduction. Student loan interest deduction. Foreign earned income exclusion. Foreign housing exclusion or deduction. Exclusion of qualified savings bond interest shown on Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989. Exclusion of employer-provided adoption benefits shown on Form 8839, Qualified Adoption Expenses. This is your modified AGI. Both contributions for 2025 and distributions in 2025. If all three of the following apply, any IRA distributions you received in 2025 may be partly tax free and partly taxable. You received distributions in 2025 from one or more traditional IRAs. You made contributions to a traditional IRA for 2025. Some of those contributions may be nondeductible contributions. If this is your situation, you must figure the taxable part of the traditional IRA distribution before you can figure your modified AGI. To do this, you can use Worksheet 1-1 in Pub. 590-B. If at least one of the above doesn't apply, figure your modified AGI using Worksheet 9-1 . How to figure your reduced IRA deduction. You can figure your reduced IRA deduction for Form 1040 or 1040-SR by using the worksheets in chapter 1 of Pub. 590-A. Also, the Instructions for Form 1040 include similar worksheets that you may be able to use instead. Worksheet 9-1. Figuring Your Modified AGI Use this worksheet to figure your modified AGI for traditional IRA purposes. 1. Enter your AGI from Form 1040 or 1040-SR, line 11a, figured without taking into account the amount from Schedule 1 (Form 1040), line 20 1. _____ 2. Enter any student loan interest deduction from Schedule 1 (Form 1040), line 21 2. _____ 3. Enter any foreign earned income and/or housing exclusion from Form 2555, line 45 3. _____ 4. Enter any foreign housing deduction from Form 2555, line 50 4. _____ 5. Enter any excludable savings bond interest from Form 8815, line 14 5. _____ 6. Enter any excluded employer-provided adoption benefits from Form 8839, line 30 6. _____ 7. Add lines 1 through 6. This is your modified AGI for traditional IRA purposes 7. _____ Reporting Deductible Contributions When filing For