Your AGI appears on line 11 of Form 1040, the main federal income tax return

Adjusted Gross Income (AGI) is the income figure the IRS uses to determine your tax bracket, whether you can claim certain deductions, and whether you may have access to for tax credits. On the 2023 tax return (filed in 2024), AGI is on line 11 of Form 1040. On the 2024 return (filed in 2025), it is also on line 11. The IRS updates the form layout occasionally, so if you are looking at an older return, check the line number on that specific year's version of Form 1040.

Your AGI starts with your total income from all sources — wages, self-employment, interest, dividends, capital gains, and other income. Then you subtract specific deductions called above-the-line deductions. These include contributions to traditional IRAs, student loan interest, and self-employment tax. The result is your AGI.

If you filed electronically, you can find your AGI on the IRS transcript of your return. If you filed on paper and kept a copy, look at the first page of your Form 1040 and find line 11. The number there is your AGI.

Key Takeaways

  • AGI is on line 11 of Form 1040 for both the 2023 and 2024 tax years.
  • AGI is calculated by taking your total income and subtracting above-the-line deductions like traditional IRA contributions and student loan interest.
  • You can retrieve your AGI from an IRS transcript if you filed electronically and no longer have your return copy.
  • Many tax credits and deductions phase out based on AGI, so knowing your exact figure matters for tax planning.

How to read your Form 1040 to locate AGI

Form 1040 is organized in sections. The top section asks for your personal information. Below that are income lines, starting with wages on line 1. As you move down, you enter other income sources: interest on line 2a, dividends on line 5b, capital gains on line 7, and so on. Line 9 asks you to add up all your income sources — this total is called your total income.

Lines 10a through 10f are for above-the-line deductions. These are specific expenses the IRS lets you subtract before calculating your tax. Common ones include traditional IRA contributions, student loan interest paid, and educator expenses. You add up the deductions that explore to you. Line 11 then shows the result: total income minus above-the-line deductions. That is your AGI.

If you used tax software to file, the software usually shows you a summary page that highlights your AGI. If you used a tax preparer, ask them to point out line 11 on your return.

Where to find AGI if you filed electronically

If you filed your return through the IRS e-file system and did not print a copy, you can retrieve your AGI from an IRS transcript. The IRS offers several types of transcripts. The Account Transcript shows your filing status, AGI, and tax paid for the year. The Tax Return Transcript shows the actual lines from your Form 1040, including line 11.

You can order a transcript through the IRS website at irs.gov, by phone at 1-800-908-9946, or by mail using Form 4506-C. The online method is fastest — you can view your transcript when ready if you verify your identity through the IRS's identity verification system. By phone, transcripts arrive in about two weeks. By mail, allow four weeks.

You will need your Social Security number, date of birth, filing status, and street address to order a transcript. The IRS does not charge for transcripts ordered through their official channels.

Why you need to know your AGI

Your AGI determines whether you can claim certain tax credits and deductions. For example, the Earned Income Tax Credit (EITC) phases out at specific AGI thresholds — if your AGI is too high, you cannot claim it. The Child Tax Credit also has AGI limits. If you are claiming the American Opportunity Credit for education expenses, your AGI must be below a certain amount to get the full credit.

AGI also affects whether you can deduct traditional IRA contributions, claim the Saver's Credit, or deduct student loan interest. Some states use your federal AGI as the starting point for calculating state income tax, so knowing your AGI helps you understand your state tax situation too.

If you are explore for certain government programs or financial aid, they may ask for your AGI from your tax return. Having this number on hand saves time.

The difference between AGI and taxable income

AGI and taxable income are not the same number. After you calculate your AGI on line 11, you then subtract either the standard deduction or itemized deductions. The result is your taxable income, which appears on line 15 of Form 1040. Taxable income is the amount the IRS actually taxes.

For example, if your AGI is $60,000 and the standard deduction for your filing status is $13,850, your taxable income is $46,150. Tax credits are then applied to the tax owed on that taxable income. This is why AGI and taxable income matter at different stages of the tax calculation.

AGI on amended returns

If you filed an amended return using Form 1040-X, your AGI may have changed. The amended return shows your corrected AGI on line 11, just as the original return does. If you are looking at an amended return, make sure you are reading the AGI from the amended version, not the original, because they may differ.

You might amend your return if you forgot to claim a deduction, made an error on your original filing, or received a corrected form like a W-2 or 1099 after you filed. The amended return recalculates your AGI based on the corrected information.

Frequently Asked Questions

Can I find my AGI without my tax return?

Yes. Order an IRS transcript through irs.gov, by phone at 1-800-908-9946, or by mail. The Account Transcript shows your AGI. Online verification is fastest — you can view it when ready. By phone or mail, allow two to four weeks.

Is my AGI the same as my gross income?

No. Gross income is your total earnings before any deductions. AGI is gross income minus above-the-line deductions like traditional IRA contributions and student loan interest. AGI is lower than gross income for most people.

What if I cannot find line 11 on my old tax return?

The IRS changes Form 1040 periodically. If you are looking at a return from several years ago, the line number may have shifted. Check the specific year's Form 1040 instructions on irs.gov to confirm where AGI appears on that version. Alternatively, order an IRS transcript, which always clearly labels your AGI.

Do I need my AGI to file next year's return?

You do not need it to file, but the IRS asks for it as part of their identity verification process when you file electronically. If you are filing by mail, you do not need to reference your prior AGI. Tax software will ask for it during the filing process.