How to calculate adjusted gross income to determine premium tax credit -- does employer 40lk contribution factor into the amount?

[Taxtony]

My question has to do with calculating adjusted gross income for purposes of (1) either determining the amount of you ACA Premium Tax Credit OR (2) determining whether you qualify for an Essential 1 Plan as a lower income worker.

When calculating my adjusted gross income, do I list my income before or after  the amount deducted from my weekly pay check for my 401k contribution?

When i called my state's health exchange, they didn't have an answer. They suggested I consult an accountant. This should seem like a reasonably simple question to answer?

Thanks for the assistance.

[Critter-3]

Well you must be trying to do this without the W-2  where your answer is the amount in box1 which is after the 401K deduction.  

For Premium Tax Credit purposes, Household income is the modified adjusted gross income of the taxpayer and their spouse (if filing a joint return), plus the modified adjusted gross income of each individual in their tax family for whom they can claim as a dependent and who is required to file an income tax return because his or her income meets the income tax return filing threshold. Household income does not include the modified adjusted gross income of those individuals whom are not claimed as dependents and who are filing a tax return only to claim a refund of withheld income tax or estimated tax.

For purposes of the Premium Tax Credit, modified adjusted gross income is the adjusted gross income on the tax return plus certain income that is not subject to tax (foreign earned income, tax-exempt interest, and the portion of social security benefits that is not taxable). A taxpayer who includes the gross income of a dependent child on their tax return must also include the child’s tax-exempt interest and the portion of the child’s social security benefits that is not taxable.

[Taxtony]

Thanks for taking the time to reply. I am trying to project my MAGI for 2022.  I lost my employer health coverage and need to sign up for insurance coverage through my state's Exchange. Hence, why I am trying to figure out what I anticipate earning this year -- and whether or not I can deduct my 40lk contribution to achieve that MAGI.