Your adjusted gross income (AGI) is on line 11 of Form 1040. This is true whether you file the standard Form 1040 or Form 1040-SR, the version designed for filers age 65 and older. If you need your AGI from a previous year, you’ll find it on the same line of that year’s return.
What AGI Represents on Your Return
AGI is your total income after a specific set of deductions have been subtracted. The IRS calls these “adjustments to income,” and they appear on Schedule 1 of your 1040 before the final number flows to line 11. Your total income (wages, freelance earnings, investment gains, retirement distributions, and other sources) gets reduced by these adjustments to produce AGI.
Common adjustments that lower your AGI include contributions to a traditional IRA, health savings account (HSA) contributions, student loan interest payments, educator expenses, and self-employed health insurance premiums. If none of these apply to you, your AGI will match your total income on line 9.
Why AGI Matters Beyond Your Tax Return
AGI is the starting point for calculating your taxable income, but it also serves as a gatekeeper for dozens of tax benefits. Many credits and deductions phase out or disappear entirely once your AGI crosses a certain threshold. The child tax credit, education credits, and the deductibility of traditional IRA contributions all depend on your AGI. So does your eligibility for premium tax credits if you buy health insurance through the marketplace.
Outside of tax season, lenders, financial aid offices, and government programs frequently ask for your AGI as a measure of income. The number on line 11 is often what they mean.
Finding Last Year’s AGI
The most common reason people search for their AGI is that the IRS requires it to verify your identity when you e-file. Your tax software will ask you to enter the AGI from your prior-year return as a signature verification step.
If you still have a copy of last year’s return, look at line 11. If you used tax software, you can log back into that account to pull up the prior return. If you don’t have either, you can request a tax transcript directly from the IRS through the “Get Transcript” tool on irs.gov. The transcript will list your AGI for the year you select.
One common stumbling block: if you didn’t file a return last year, or if the IRS hasn’t finished processing your prior-year return, enter $0 as your AGI when e-filing. The same applies if you’re a first-time filer.
AGI vs. Taxable Income
Line 11 is not the number the IRS uses to calculate your tax bill. After AGI, you subtract either the standard deduction or your itemized deductions to arrive at taxable income, which appears further down the form on line 15. Think of AGI as a midpoint: total income sits above it, and taxable income sits below it. AGI is the figure most tax rules reference when determining what you qualify for, while taxable income is what actually gets multiplied by your tax rate.