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My concern is more about exceeding the modified adjusted gross income (MAGI) for tax year 2022 which I understand is $144k.  I currently project my MAGI to be between $142k - $150k.  If it ends up being $142k this is a non-issue, but I am currently tracking towards $146k, which would exceed the MAGI limit of $144k.  How will my tax liability be calculated if my forecast is accurate?