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Form 1040. If you file Form 1040, refigure the amount on the page 2 “adjusted gross income” line without taking into account any of the following amounts. • IRA deduction. • Student loan interest deduction. • Domestic production activities deduction. • Foreign earned income exclusion. • Foreign housing exclusion or deduction. • Exclusion of qualified savings bond interest shown on Form 8815. • Exclusion of employer-provided adoption benefits shown on Form 8839. This is your modified AGI. Form 1040NR. If you file Form 1040NR, refigure the amount on the page 1 “adjusted gross income” line with- out taking into account any of the following amounts. • IRA deduction. • Student loan interest deduction. • Domestic production activities deduction. • Exclusion of qualified savings bond interest shown on Form 8815. • Exclusion of employer-provided adoption benefits shown on Form 8839. This is your modified AGI. Income from IRA distributions. If you received distri- butions in 2018 from one or more traditional IRAs and your traditional IRAs include only deductible contributions, your distributions are fully taxable and are included in your modified AGI. See Pub. 590-B for more information on distributions. Both contributions for 2018 and distributions in 2018. If all three of the following apply, any IRA distribu- tions you received in 2018 may be partly tax free and partly taxable. • You received distributions in 2018 from one or more traditional IRAs. • You made contributions to a traditional IRA for 2018. • Some of those contributions may be nondeductible contributions. (See Nondeductible Contributions and Worksheet 1-2, later.) If this is your situation, you must figure the taxable part of the traditional IRA distribution before you can figure your modified AGI. To do this, you can use Worksheet 1-1 in Pub. 590-B. If at least one of the above doesn’t apply, figure your modified AGI using Worksheet 1-1. Page 14 Chapter 1 Traditional IRAs