When married filing jointly, TurboTax subtracts from the SALT deduction $0.30 for each dollar between $500,000 and $600,000 of MAGI. A SALT deduction of $19,000 implies a MAGI of $570,000. A SALT deduction of $32,000 would mean a MAGI of about $526,667. MAGI for this purpose is AGI plus excluded foreign income and excluded income from Puerto Rico and American Samoa.