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.