Form 1040 · Schedule 1 · §62 · §86

AGI Stacking Optimizer

Multiple income types? We map each to its 1040 line, then show which credits and deductions phase out at your resulting AGI.

Filing status

W-2 wages (line 1a)

1099 SE / Sch C net (line 3 of Sch 1)

K-1 pass-through (Sch E p.2)

Rental net (Sch E p.1)

Above-line adjustments (SEP, HSA, SE tax 1/2)

Stacking Result

Total income (Form 1040 line 9)

$203,000

Adjusted gross income (line 11)

$191,000

SE tax (1/2 deductible)

$6,358

QBI eligible income (§199A)

$75,000

Order of operations: gross by type → Schedule 1 add-ons → above-line adjustments → AGI → then standard or itemized → QBI → taxable income. Adjust this order and Roth IRA, EITC, savers credit, student loan interest, NIIT, IRMAA, and Social Security taxation all change.

Stack your income lines with our office

2024 thresholds. §86 SS taxation, §199A QBI, §1411 NIIT, §25A education, §32 EITC, §219 IRA. Educational tool, not advice. Call 689-331-5723 or email info@zerofusstaxes.com.