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Part I

Instruction 1040 — Instructions for Form 1040 (and Form 1040-SR) · 2026-10-03 edition · updated 2026-10-04 · United States

Modified Adjusted Gross Income (MAGI) Amount

Use Part I of Schedule 1-A to figure your MAGI. If you don’t have income from Puerto Rico that you excluded from your income, or you aren’t filing Form 2555 or 4563, then enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11b, on Schedule 1-A, line 3. If you do have excluded income from Puerto Rico, or you are filing Form 2555 or 4563, complete lines 2a through 2e in Part I of Schedule 1-A to figure your MAGI.

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▸Contents — Instruction 1040 — Instructions for Form 1040 (and Form 1040-SR)
Instruction 1040 — Instructions for Form 1040 (and Form 1040-SR)

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