Line 37 on your tax return was the Adjusted Gross Income line on the old two-page Form 1040 that the IRS used through the 2017 tax year. The IRS retired that version of the form starting with 2018 returns, and your AGI now sits on Line 11 of today’s Form 1040.1Internal Revenue Service. Adjusted Gross Income The number itself didn’t change in meaning. It just moved.
Why Line 37 Doesn’t Exist Anymore
Before 2018, the main Form 1040 ran to two full pages with dozens of numbered lines. AGI landed on Line 37, roughly halfway through, after all income was totaled and a list of adjustments was subtracted. When the IRS redesigned the form for the 2018 tax year, it pushed most of those detailed calculations onto supporting schedules and shortened the main page. AGI ended up on Line 11.2Internal Revenue Service. Form 1040 (2025) That placement has held steady every year since the redesign and remains the same on the 2025 return you’ll file in 2026.
So if a form, a lender, or a set of instructions still references “Line 37,” it’s using the old terminology. The number they want is whatever appears on Line 11 of your most recently filed 1040.
Why Someone Is Asking You for This Number
The most common reason people go hunting for Line 37 is e-filing. When you file electronically without an IRS Identity Protection PIN, you validate your return by entering the AGI from your previous year’s tax return.3Internal Revenue Service. Validating Your Electronically Filed Tax Return Get it wrong and the IRS rejects the submission. If your prior-year return is still being processed, enter $0 instead so the return goes through. First-time filers also use $0.
Lenders and mortgage underwriters ask for AGI because it’s the quickest way to gauge income after common deductions. Financial-aid applications like the FAFSA pull AGI directly from IRS records. In each of these situations, whoever is asking wants the same figure: the AGI from the line the IRS now calls Line 11.
What the Number on That Line Represents
AGI is the midpoint in the federal income tax calculation. You start with every dollar of income the tax code counts, subtract a specific set of deductions Congress has written into Section 62 of the Internal Revenue Code, and the result is your AGI.4Office of the Law Revision Counsel. 26 USC 62 – Adjusted Gross Income Defined It sits above the standard deduction and itemized deductions on the return. Taxable income comes later.
Gross income, the starting point, covers wages and tips from your W-2, taxable interest, ordinary dividends, capital gains, business income, rental income, retirement-account distributions, and unemployment compensation, among other categories. Digital assets are treated the same way: gains from selling cryptocurrency are reported on Schedule D, and crypto received as payment for work is ordinary income.5Internal Revenue Service. Understanding Digital Asset Reporting and Tax Requirements
The adjustments subtracted to reach AGI are reported on Schedule 1 and flow into Line 10 of the main form. Common ones include Health Savings Account contributions, deductible traditional IRA contributions, student loan interest up to $2,500, the deductible half of self-employment tax, self-employed health insurance premiums, and the educator expense deduction. The final total on Line 11 is your AGI.
How to Find Your AGI From a Prior Year
The simplest option is your own copy of last year’s return. Whether you filed with software, a paid preparer, or on paper, Line 11 of your 2024 or 2025 Form 1040 shows the AGI figure.1Internal Revenue Service. Adjusted Gross Income If you filed for a year before 2018 and someone references “Line 37,” that’s the same number on the older form.
If you can’t lay hands on the return itself, the fastest route is your IRS Individual Online Account, which displays your AGI as soon as your return has been processed.6Internal Revenue Service. Get Your Tax Records and Transcripts From there you can also view or download a tax return transcript that includes most line items from your original filing.
Two backup options exist if you can’t access the online account. You can call the IRS automated transcript line at 800-908-9946 and request a transcript by mail, which typically arrives in five to ten calendar days. You can also file Form 4506-T to request a return transcript in writing. Transcripts requested either way go only to the taxpayer’s address on file; the IRS stopped mailing transcripts directly to third parties in 2019.7Internal Revenue Service. Request for Transcript of Tax Return – Form 4506-T A lender or financial institution needing verification will use a separate IRS income-verification program rather than a transcript you hand them.
How AGI Shapes the Rest of the Return
Once AGI is set on Line 11, the next step is subtracting either the standard deduction or your itemized deductions to reach taxable income. For 2026 the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household.
AGI also acts as a gatekeeper for other tax items. Medical and dental expenses are deductible only to the extent they exceed 7.5% of AGI, so at an AGI of $60,000 the first $4,500 of medical costs produces no deduction at all.8Internal Revenue Service. Publication 502 (2025), Medical and Dental Expenses Several credits phase out as AGI rises. The Child Tax Credit begins phasing out once AGI exceeds $200,000 ($400,000 for joint filers).9Internal Revenue Service. Child Tax Credit The Earned Income Tax Credit uses tighter AGI ceilings that vary with filing status and number of qualifying children; for the 2025 tax year, a single filer with one child loses eligibility above $50,434, and a joint filer with three children loses it above $68,675.10Internal Revenue Service. Earned Income and Earned Income Tax Credit (EITC) Tables
One boundary worth noting: some eligibility rules reference “modified adjusted gross income” rather than plain AGI. MAGI starts with AGI and adds back items such as tax-exempt interest, untaxed foreign income, and non-taxable Social Security benefits.11HealthCare.gov. Modified Adjusted Gross Income (MAGI) MAGI doesn’t appear on any line of the 1040; it’s calculated separately when a specific form or worksheet calls for it. For many filers with no foreign or tax-exempt income, MAGI and AGI are the same number.