Yes, the gross distribution appears on line 5a, but only the taxable amount on line 5b is included in your MAGI for the purpose of determining income-related monthly adjustment amount (IRMAA).
IRMAA Modified Adjusted Gross Income (MAGI) is the sum of:
- The beneficiary’s adjusted gross income (AGI) (found on line 11 of the Internal Revenue Service (IRS) tax filing form 1040), plus
- Tax-exempt interest income (line 2a of IRS Form 1040).
Follow this link to see the underlying rules from the SSA.
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