U.S. · Form 8962 line 2a
Form 8962 line 2a modified AGI.
Worksheet 1-1 turned into a calculator: AGI plus tax-exempt interest, foreign exclusions and untaxed Social Security.
Line 2a is your modified AGI from Worksheet 1-1: Form 1040 line 11a, plus tax-exempt interest from line 2a, plus the amounts on Form 2555 lines 45 and 50, plus, for Form 1040 filers, line 6a minus line 6b when 6a is larger (the untaxed Social Security benefits). Dependents go separately on line 2b, and line 3 adds the two.
Worksheet 1-1
Result
Worksheet 1-1, line by line
| Worksheet line | What to enter |
|---|---|
| 1 | AGI from Form 1040, 1040-SR or 1040-NR, line 11a |
| 2 | Any tax-exempt interest from line 2a |
| 3 | Any amounts from Form 2555, lines 45 and 50 |
| 4 | Form 1040 or 1040-SR filers: if line 6a is more than line 6b, subtract 6b from 6a and enter the result |
| 5 | Add lines 1 through 4; enter on Form 8962 line 2a |
Related lines
Line 2b is the combined modified AGI of dependents who must file a return because their income meets the filing threshold; do not include dependents who file only to claim a refund of withheld or estimated tax. Worksheet 1-2 does for them what 1-1 does for you. Line 3, household income, adds 2a and 2b even if one is negative, and enters zero if the total is below zero. If you file Form 8814 and its line 4 is more than $1,350, certain amounts from that form go on Worksheet 1-2, as described in the instructions.
Worked example
AGI of $52,000, tax-exempt interest of $1,500 and Social Security benefits where line 6a exceeds line 6b by $3,000 give a modified AGI of $56,500 on line 2a. With no dependents required to file, line 3 is $56,500. Amounts are illustrative.
What this page does not do
It does not compute AGI or Social Security taxability. It then feeds the poverty percentage: see line 4 and line 7, or test income against the 400% line with the ACA subsidy cliff calculator.
Sources
- Instructions for Form 8962 (2025): Worksheet 1-1, Worksheet 1-2, and the line 2a, 2b and 3 text. Read November 2, 2026.
- Form 8962 (2025): The exact wording of lines 2a to 3. Read November 2, 2026.
These are the tax year 2025 edition instructions and forms (published for returns filed in 2026). The IRS revises them each year, so thresholds, line numbers and limits can change; check the current edition before relying on a figure.
Frequently asked questions
What is Form 8962 line 2a?
Your modified AGI, figured on Worksheet 1-1 in the instructions.
What is added to AGI on Worksheet 1-1?
Tax-exempt interest from Form 1040 line 2a, amounts from Form 2555 lines 45 and 50, and for Form 1040 and 1040-SR filers the amount by which line 6a exceeds line 6b.
Which AGI line do I start with?
Form 1040, 1040-SR or 1040-NR, line 11a.
Where do my dependents go?
On line 2b, using Worksheet 1-2, and only dependents who are required to file because their income meets the filing threshold.
What if household income is negative?
Line 3 combines lines 2a and 2b even if one is negative; if the total is less than zero, enter zero.
Not tax or legal advice
This page summarizes IRS instructions and is not tax, legal or financial advice. A CPA, enrolled agent or the IRS can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.