To calculate your MAGI for purposes of the Individual Shared Responsibility Penalty, add:
- Your adjusted gross income amount reported on Form 540, line 17; Form 540NR, line 17; or Form 540 2EZ, line 16 and
- Any California tax-exempt interest income
Please see Modified adjusted gross income (MAGI) in the 2022 Instructions for Form FTB 3853, available at Forms and publications.
