Start with your total income from all sources
Subtract above-the-line deductions
Include wages, salaries, tips, business income, rental income, interest, dividends, capital gains, retirement income, and other taxable income
Add any taxable amounts from IRA distributions, Social Security, unemployment compensation, and other reportable income
Subtract deductions such as traditional IRA contributions, student loan interest, HSA contributions, educator expenses, self-employed retirement plan contributions, and alimony paid if applicable
The result is your Adjusted Gross Income
Use the AGI amount before taking the standard deduction or itemized deductions
Check your tax return forms for the AGI line if you already filed taxes