Your adjusted gross income is on Line 11 of Form 1040. If you don’t have a copy of last year’s return, you can pull the number from a free IRS transcript through your online account or by mailing Form 4506-T. Here is how to find your AGI in each of those situations, plus how to calculate it yourself if you’re working without a prior return.1Internal Revenue Service. Adjusted Gross Income
Where AGI Sits on Your Return
On any Form 1040 filed for tax year 2020 or later, AGI is Line 11. The IRS gets there by subtracting Line 10 (total adjustments from Schedule 1) from Line 9 (total income).1Internal Revenue Service. Adjusted Gross Income
Older returns put the number elsewhere:
- 2019 return: Line 8b
- 2018 return: Line 7 (the year the form was redesigned)
- Pre-2018 long-form 1040: Line 37
Nonresident aliens filing Form 1040-NR will find AGI on Line 11 of the current version of that form.2Internal Revenue Service. Form 1040-NR U.S. Nonresident Alien Income Tax Return
Getting an IRS Transcript If You Don’t Have the Return
When you can’t put your hands on a copy of your return, the IRS can give you a transcript that shows your AGI. There are two routes.
Online Through Your IRS Account
The fastest option is the IRS Online Account, which gives you immediate access to downloadable transcripts. The IRS uses ID.me to verify your identity before it lets you in.3Internal Revenue Service. How to Register for IRS Online Self-Help Tools You’ll upload a photo of a government-issued ID (driver’s license, state ID, or passport) and then take a selfie or complete a video chat with a live agent. If you already have an ID.me account from another government agency, you can sign in without repeating the verification.
Once you’re in, go to the transcript section and select “Tax Return Transcript” for the year you need. The document shows the AGI from your original filing and can be downloaded as a PDF, which is what lenders and financial aid offices typically want.4Internal Revenue Service. Get Your Tax Records and Transcripts
By Mail With Form 4506-T
If you can’t complete the ID.me process, mail Form 4506-T (Request for Transcript of Tax Return) to the IRS processing center listed in the form’s instructions for your state.5Internal Revenue Service. About Form 4506-T, Request for Transcript of Tax Return The form asks for your name, Social Security number or ITIN, and the specific tax year. Most requests are processed within ten business days, and the transcript is mailed to the address the IRS has on file for you.6Internal Revenue Service. Request for Transcript of Tax Return Form 4506-T
Using Prior-Year AGI to E-File
Most people search for their AGI because their tax software is asking for it. The IRS uses your prior-year AGI as an electronic signature to confirm your identity. If the number doesn’t match IRS records, your return is rejected and bounced back to you to fix and resubmit.7Internal Revenue Service. Validating Your Electronically Filed Tax Return
Two situations catch people off guard. If you didn’t file a return last year, enter zero as your prior-year AGI. If your prior-year return is still being processed by the IRS, also enter zero, because there is no number on file yet to match against.7Internal Revenue Service. Validating Your Electronically Filed Tax Return
You can skip the AGI step entirely by opting into the IRS Identity Protection PIN program. An IP PIN is a six-digit number that replaces prior-year AGI as the e-filing verification step. Request one through the “Get an IP PIN” tool on IRS.gov after verifying your identity.7Internal Revenue Service. Validating Your Electronically Filed Tax Return
Calculating AGI Yourself
If you’re preparing a return from scratch, or you want to estimate AGI before you file, the math is simple: total your gross income, then subtract the adjustments on Schedule 1.
Step One: Add Up Gross Income
Gross income means every dollar that came in during the tax year. Start with wages and salary from your W-2, then add business and freelance income, taxable interest and dividends, capital gains, rental income, retirement distributions, unemployment compensation, and anything else reported on a 1099.8Office of the Law Revision Counsel. 26 USC 62 – Adjusted Gross Income Defined Anything that lands on Part I of Schedule 1 or on the main income lines of Form 1040 belongs in this total.
Step Two: Subtract Schedule 1 Adjustments
Adjustments to income, sometimes called “above-the-line” deductions, appear in Part II of Schedule 1.9Internal Revenue Service. Schedule 1 (Form 1040), Additional Income and Adjustments to Income You claim them whether or not you take the standard deduction, and every dollar of adjustment reduces your AGI directly.10Internal Revenue Service. Definition of Adjusted Gross Income
The most common adjustments include:
- Educator expenses of up to $300 in unreimbursed classroom costs for eligible teachers.9Internal Revenue Service. Schedule 1 (Form 1040), Additional Income and Adjustments to Income
- Half of your self-employment tax, deducted on Schedule 1, Line 15.
- Self-employed health insurance premiums for yourself and your family, up to your net self-employment earnings.
- Health Savings Account contributions, with a 2026 cap of $4,400 for self-only coverage and $8,750 for family coverage.11Internal Revenue Service. Expanded Availability of Health Savings Accounts Under the One, Big, Beautiful Bill Act
- Traditional IRA contributions up to $7,500 for 2026, with deductibility phasing out at higher incomes if you or your spouse has a workplace retirement plan.12Internal Revenue Service. 401(k) Limit Increases to $24,500 for 2026, IRA Limit Increases to $7,500
- Student loan interest, up to $2,500, subject to income phase-outs.13Office of the Law Revision Counsel. 26 US Code 221 – Interest on Education Loans
- Alimony payments, but only under divorce or separation agreements finalized before December 31, 2018.
Subtract the adjustments from your gross income. The result is your AGI, and it goes on Line 11 of Form 1040.1Internal Revenue Service. Adjusted Gross Income
Don’t Confuse AGI With MAGI or Taxable Income
Three numbers on your return look similar, and grabbing the wrong one is a common mistake.
AGI is what’s on Line 11: gross income minus Schedule 1 adjustments.
Modified Adjusted Gross Income (MAGI) starts with AGI and adds back certain items depending on which benefit you’re checking. There is no single MAGI figure. For Marketplace health insurance subsidies, MAGI adds tax-exempt foreign income and tax-exempt interest; for Roth IRA contribution limits, it adds back traditional IRA deductions and student loan interest deductions. The IRS publishes separate MAGI instructions for each benefit.14Internal Revenue Service. Modified Adjusted Gross Income MAGI is also the figure that decides eligibility for premium tax credits and Medicaid.15HealthCare.gov. Modified Adjusted Gross Income (MAGI)
Taxable income is AGI minus your standard or itemized deduction. It’s the number your actual tax is calculated from, and it’s not the number the IRS, a lender, or FAFSA is asking for when they request your AGI.