Are you referring to the phasedown of the increased SALT limit for MAGI exceeding $500,000 ($250,000 MFS)? For that, MAGI is Adjusted Gross Income (AGI), Form 1040 line 11b, plus the Foreign Earned Income Exclusion, Foreign Housing Exclusion or Deduction, and excluded income from sources in Puerto Rico, Guam, American Samoa, and the Northern Mariana Islands. For most people MAGI will be the same as AGI on Form 1040 line 11b.
