Nowhere really. There is no single MAGI number - the "M" is Modified AGI and depending on which section of the tax law you are asking about,it can be modified in various ways. Each section of the tax code that uses MAGI specifies how it is modified for that section ONLY and does not apply to other sections that define it differently.
Exactly winch MAGI are you asking about?
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
