Does your 401k rollover to an IRA get added in to calculate you MAGI?

[natamunk]

for example - if adjusted gross income is $50,000 and a 401k rollover is $25,000.  Is MAGI still $50,000 or does it become $75,000?

[dmertz · Accepted solution]

A rollover from a 401(k) to a traditional IRA is nontaxable and therefore does not add to AGI which is used as the starting point for any modifications to AGI.  Only taxable distributions add to AGI.