Get the award- winning soda pdf software now. • your filing status is single, head of household, or married filing separately and you didn’ t live with your spouse at any time in and your modified agi is at least $ 138, 000. surviving spouse and your modified agi is at least $ 218, 000. so, if you report $ 10, 000 in medical expenses and an agi of $ 100, 000; you' ll need to reduce your deduction by $ 7, 500. if you are married and your spouse is covered by a retirement plan at work and you aren’ t, and you live with your spouse or file a joint return, your deduction is phased out if your modified agi is more than $ 204, 000 ( up from $ 198, 0) but less than $ 214, 000 ( up from $ 208, 0). ions/ i1040/ / a/ xml/ cycle11/ source. not only does adjusted gross income affect how much you pay in taxes, but it may also be the basis for decisions about eligibility for assistance programs and loans. download now and try all features! if you itemize deductions and report medical expenses, for example, you have to reduce the total expense by 7. adjusted gross income ( agi) is defined as gross income minus adjustments to income. you can’ t make agi pdf a roth ira contribution if your modified agi is $ 228, 000 or more. gross income includes your wages, dividends, capital gains, business income, retirement distributions as well as other income. edit, convert, create & secure pdf. but, if your agi is $ 50, 000, the reduction is only $ 3, 750. the type and rule above prints on all proofs including departmental reproduction. modified agi limit for certain married individuals.