MAGI & SEP IRA

Is a SEP IRA contribution added back to AGI to calculate MAGI?

Person A wants to reduce MAGI to be eligible for a Roth IRA. They are self-employed and are able to make a SEP IRA contribution to put them under the phaseout for Roth. Is a SEP IRA contribution an add back item for the MAGI calculation?

Thank you.



A SEP contribution is not added back to AGI when calculating the MAGI for the purpose of a Roth IRA contribution.  A SEP contribution will reduce MAGI.

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