MAGI怎么计算？计算的时候要减去standard deduction吗

我在网上查，只是减去一些可减免费用，没有提到standard deduction，但记得前几天有人问income决定 tax bracket的时候说减去Standard deduction，想请教一下大家，谢谢！

To find your MAGI, take your AGI and add back: Any deductions you took for IRA contributions and taxable Social Security payments16 Deductions you took for student loan interest Tuition and fees deduction Half of self-employment tax Excluded foreign income4 Interest from EE savings bonds used to pay for higher education expenses17 Losses from a partnership18 Passive income or loss Rental losses19
The exclusion for adoption expenses20

回复 1楼renshengbaitai的帖子
MAGI不减去standard deduction