Tax Law

Adjusted Gross Income

The term adjusted gross income (“AGI”) refers to the income of an individual that is taxable.  The AGI includes an individual’s gross income from taxable sources minus that individual’s maximum allowable tax adjustments.

26 U.S.C. § 62(a)(2)(A) provides in part that AGA consists of gross income minus deductions consisting of expenses paid or incurred by the taxpayer for work done as an employee through arrangement with the employer.

Reference Desk:

Internal Revenue Service:

Adjusted Gross Income is defined as gross income minus adjustments to income. We suggest you refer to your 2015 federal income tax return to get a quick estimate of your 2016 AGI. On your 2015 return, please refer to:

  • Line 4 if you filed a Form 1040EZ
  • Line 21 if you filed a Form 1040A
  • Line 37 if you filed a Form 1040

If you are filing using the Married Filing Jointly filing status, the $64,000 AGI limitation applies to the AGI for both of you combined. This AGI will appear on your return.

To e-file your federal tax return, you must verify your identity with your AGI or your self-select PIN from your 2015 tax return.

jdjungle

Share
Published by
jdjungle
Tags: tax law

Recent Posts

Attorney-Advocate Rule

The attorney-advocate rule is a rule of ethics in the legal profession that prohibits an…

4 hours ago

Assumption of Risk

Assumption of risk is a legal doctrine under which a person cannot recover for an…

4 hours ago

Assize of Nuisance

A judicial writ directed to the sheriff of the county in which a nuisance existed,…

5 hours ago

Assignor

The maker of an assignment. The person who assigns his or her rights and obligations…

5 hours ago

Assignment vs. Sublease

In the absence of some prohibition in the lease agreement, a tenant may freely transfer…

5 hours ago

Assignment of Contracts

An assignment is a transfer of contract obligations to another party. It is a method…

5 hours ago