How is the Roth IRA phase-out calculated?

Modified Adjusted Gross Income (MAGI) determines the phase-out for Roth IRA purposes. Use adjusted gross income minus any Roth conversion income and add back the following: deductions for a traditional IRA, student loan interest, tuition and fees, and domestic production activities on Form 1040, lines 32-35; the foreign earned income and housing exclusion; excluded Series EE bonds used for college; and excluded employer paid adoption expenses.