 | Modified Adjusted Gross Income (MAGI) Worksheet—Line
19 - If you file Form 1040, complete lines 8a through 21, 23 through 32, and 36 if they
apply.
- If you file Form 1040NR, complete lines 9a through 21, 24 through 32, and 35 if they
apply.
| 1. | Enter the amount you would enter on line 7 of Form 1040 or line 8 of Form 1040NR if you could exclude the total amount on Form 8839, line 17
| 1. | | | 2. | Enter the amount from Form 8839, line 17 | 2. | | | 3. | Form 1040 filers,
enter the total of lines 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, 20b, and 21.
Form 1040NR filers,
enter the total of lines 9a, 10a, 11 through 15, 16b, 17b, and 18 through 21
| 3. | | | 4. | Add lines 1, 2, and 3 | 4. | | | 5. | Form 1040 filers,
enter the total of lines 23 through 32, and any write-in adjustments entered on the dotted line next to line 36.
Form 1040NR filers,
enter the total of lines 24 through 32 and any write-in adjustments entered on the dotted line next to line 35.
| 5. | | | 6. | Subtract line 5 from line 4 | 6. | | | | Form 1040 filers,
increase the amount on line 6 above by the total of the following amounts. Enter the total on Form 8839, line 19.
• Any amount from
Form 2555,
lines 45 and 50,
Form 2555-EZ,
line 18, and
Form 4563,
line 15, and
• Any exclusion of income from Puerto Rico.
| | | | | Form 1040NR filers,
enter on Form 8839, line 19, the amount from line 6 above.
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