What is adjusted gross income?

Adjusted Gross Income (AGI) is defined as gross income minus adjustments to income.

If you are planning to use Free File for your 2013 tax return, we suggest you refer to your 2012 federal income tax return to get a quick estimate of your 2013 AGI. On your 2012 return, please refer to:

  • Line 4 if you filed a Form 1040EZ
  • Line 21 if you filed a Form 1040A
  • Line 37 if you filed a Form 1040

If you are filing using the Married Filing Jointly filing status, the $58,000 AGI limitation applies to the AGI for both you and your spouse combined.

Source: IRS
Last reviewed or updated: March 13, 2014