I have an extremely large MAGI on california form 3853. Where it is calculated? The value doesn't show up anywhere else on other forms.

To calculate your MAGI for purposes of the Individual Shared Responsibility Penalty, add:

• Your adjusted gross income amount reported on Form 540, line 17; Form 540NR, line 17; or Form 540 2EZ, line 16 and 
• Any California tax-exempt interest income

Please see Modified adjusted gross income (MAGI) in the 2022 Instructions for Form FTB 3853, available at Forms and publications.