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Returning Member

Question on MAGI

I see from on-line references that you add untaxed income back to the AGI to get MAGI.  I would like to get confirmation that untaxed unemployment must be added in.  I see lists of examples but that is not on said lists (maybe because the non-taxable status is new?).



3 Replies
Level 15

Question on MAGI

MAGI has different definitions for different purposes.  What is the reason you need to calculate it?

Returning Member

Question on MAGI

The purpose is the education deduction.  If the untaxed unemployment is added back, then my daughter doesn't qualify for the deduction.  This is apparently what TurboTax is doing.  However, I have never seen a reference that explicitly says that untaxed unemployment has to be added back. 

Expert Alumni

Question on MAGI

The tax law reads:


“(1) IN GENERAL.—In the case of any taxable year beginning in 2020, if the adjusted gross income of the taxpayer for such taxable year is less than $150,000, the gross income of such taxpayer shall not include so much of the unemployment compensation received by such taxpayer (or, in the case of a joint return, received by each spouse) as does not exceed $10,200. “(2) APPLICATION.—For purposes of paragraph (1), the adjusted gross income of the taxpayer shall be determined—

“(A) after application of sections 86, 135, 137, 219, 221, 222, and 469, and

“(B) without regard to this section.”


Tuition-Section 222



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