Start with your Adjusted Gross Income (AGI) from your tax return
Add back tax-exempt Social Security benefits
Add back tax-exempt interest income
Add back excluded foreign earned income
Add back excluded housing costs for foreign housing
Add back excluded savings bond interest used for higher education
Add back excluded employer adoption benefits
Add back deductible student loan interest
Add back deductible IRA contributions
Add back tuition and fees deductions, if applicable
Add back passive income or loss adjustments, if required for your tax purpose
Add back rental losses, if required for your tax purpose
Add any other income exclusions or deductions required by the specific program using MAGI
Use the resulting total as your Modified Adjusted Gross Income (MAGI)