Land sale and magi

[RJF1961]

Does capital gains from sale of land count towards MAGI for affordable care act 

[NCperson]

@RJF1961 are you asking about how IRMAA is calculated for Medicare premiums? yes, they are, 

MAGI is defined differently for a variety of tax situations, so please be very specfic  - what do you mean about the ACA? the marketplace premium????

[Jimi1970]

AGI includes capital gains, including gains from sale of land. Regarding modifications pertinent to ACA:

MAGI modifies your adjusted gross income by adding to it any non-taxable Social Security benefits you receive, any tax-exempt interest you earn, and any foreign income you earned that was excluded from your income for tax purposes. [quote from Kaiser Family Foundation web site].

Since the ACA MAGI adjustments mention no backout for capital gains, it needs to be part of your MAGI for ACA purposes.