Adjusted Gross Income (AGI) Calculator (total income − adjustments, Form 1040 line 11)

Understanding the adjusted gross income calculator — concept and principle

This calculator estimates your US adjusted gross income (AGI) from your income items and above-the-line adjustments, then shows the 2026 standard deduction for your filing status and the taxable income that results. Use it to plan IRA or HSA contributions, check eligibility limits that depend on AGI, or estimate your tax before filing.

Add every income source to $78,200, take off the $2,500 adjustment: AGI $75,700.

How it is calculated

Total income = wages + taxable interest and dividends + capital gain or loss + business profit + taxable retirement income + taxable Social Security + other income.
Adjustments = deductible IRA contributions + student loan interest + HSA deduction + other Schedule 1 adjustments.
AGI = total income − adjustments (Form 1040, line 11).
Taxable income = AGI − standard deduction (2026: $16,100 single or married filing separately, $32,200 joint, $24,150 head of household).

Enter amounts as allowed on the forms; caps such as the $2,500 limit on student loan interest are not applied automatically.

The principle

The tax system works in layers. First all taxable income is added up. Then certain "above-the-line" adjustments are subtracted, regardless of whether you itemize; the result, AGI, is used as the reference for many rules, such as phase-outs of credits and deductions. Finally the standard deduction or itemized deductions are subtracted to reach taxable income, to which the tax brackets apply. Because adjustments lower AGI itself, they can also unlock other benefits that depend on AGI.

Worked example

Default inputs: wages $75,000, interest and dividends $1,200, capital gain $2,000, student loan interest $2,500, single.

Total income = 75,000 + 1,200 + 2,000 = $78,200.
Adjustments = $2,500.
AGI = 78,200 − 2,500 = $75,700, or about $6,308 a month.
2026 standard deduction (single) = $16,100.
Taxable income = 75,700 − 16,100 = $59,600.

Each point is the calculator re-run with only “Wages, salaries and tips (USD)” changed; the gold point is the default example. Change the inputs above and this chart follows your numbers.

Wages, salaries and tips (USD)	Adjusted gross income, AGI (USD)
18,750	19,450
37,500	38,200
56,250	56,950
75,000	75,700
93,750	94,450
112,500	113,200
150,000	150,700

How to read the result

AGI is not the same as take-home pay or taxable income. Compare it with the thresholds for the benefits you care about, for example IRA deduction limits or education credits. If you itemize deductions and they exceed the standard deduction, your taxable income will be lower than shown.

Common mistakes

Entering take-home pay instead of gross wages.
Counting all Social Security benefits instead of only the taxable part.
Treating itemized deductions as adjustments; they come after AGI.
Forgetting income such as unemployment pay or interest from small accounts.

Keep in mind: This is a simplified estimate. Some items have their own limits and worksheets, and state rules differ. Check the IRS instructions or a qualified tax professional. This is not tax advice.

Frequently asked questions

What is the difference between AGI and taxable income?

AGI is income after adjustments; taxable income is AGI minus the standard or itemized deductions.

Where do I find my AGI?

On line 11 of Form 1040.

What is modified AGI?

AGI with certain items added back; each tax benefit defines its own version.

Sources: IRS, "Adjusted gross income" · IRS, Rev. Proc. 2025-32 (2026 standard deduction amounts)

Checked 9 Nov 2026. IRS, “Adjusted gross income” (updated 21 Oct 2026): AGI = total income minus adjustments, Form 1040 line 11; IRS IR-2025-103 / Rev. Proc. 2025-32: 2026 standard deduction 16,100 / 32,200 / 24,150 USD.

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