Adjusted Gross Income

/ˈædʒʌstɪd ˈɡroʊs ˈɪnkʌm/

Definitions

  1. (n.) The total gross income of an individual after applying permitted tax deductions, used as a basis for calculating taxable income.
    The taxpayer reported their adjusted gross income on the federal tax return to determine eligibility for certain deductions.

Commentary

AGI is a critical figure in U.S. tax law, representing income after specific adjustments but before standard or itemized deductions; clarify context by noting applicable tax year rules.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

Draft confidently with Amicus

Create, negotiate, and sign agreements in one secure workspace—invite collaborators, track revisions, and keep audit-ready records automatically.

Open the Amicus app
Amicus Docs | Adjusted Gross Income Definition