AGI instead of MAGI being applied to senior deduction?

[NealS]

1) The last line of Form 8582 Line 7 "Modified Adjusted Gross Income Worksheet" shows an amount under $150K.

2) Line 1 (and 3 and 31) of Schedule 1-A uses 1040-SR line 11b, which is above $150K.  Thus line 33 is greater than zero and the senior deduction is reduced.

I thought the senior deduction amount is based on MAGI, not AGI?

[VolvoGirl · Accepted solution]

Nope.  Just the AGI plus a couple other foreign items.  And there is no one MAGI.  There are many MAGI for different things.  See Schedule 1-A top lines 1-3 to figure the MAGI for Schedule 1-A
https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf