Adjusted Gross Income
Your total taxable income from all sources minus specific above-the-line adjustments such as deductible IRA, HSA and self-employment deductions. It is line 11 of Form 1040.
AGI is calculated before the standard or itemized deduction. Roth conversions, pre-tax withdrawals, RMDs, pensions, realized capital gains and the taxable part of Social Security all raise it; Roth withdrawals and qualified charitable distributions do not.
Most income-tested rules in retirement start from AGI and then add items back to reach a modified figure.