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MAGI for what exactly? Different credits, contributions or deductions have different MAGI requirements.
As it pertains to Traditional/Roth IRA income limita for eligibility
Roth IRA MAGI worksheet 2-1 IRS Publication 590-A page 40 - https://www.irs.gov/pub/irs-pdf/p590a.pdf#page=40
Traditional IRA MAGI worksheet 1-1 IRS Publication 590-A page 15 - https://www.irs.gov/pub/irs-pdf/p590a.pdf#page=15
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