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One more question on MAGI computation for Medicare Part B IRRMA.  If I'm correct, and MAGI = AGI + 'non-taxed interest', would the gain earned on a Roth IRA (if cashed out) be considered 'non-taxed interest' for MAGI calculation?

 

I understand that Roth basis and gain are not taxable? but I hope that Roth gain isn't considered 'non-taxed interest' for this purpose.