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  5. Qué es el ingreso bruto ajustado (AGI)

Qué es el ingreso bruto ajustado (AGI)

Updated for Tax Year 2017


OVERVIEW

El ingreso bruto ajustado (AGI, por sus siglas en inglés) puede afectar directamente las deducciones y créditos que eres elegible para recibir, los cuales pueden terminar reduciendo el monto del ingreso gravable que informas en tu declaración de impuestos.


Al preparar tu declaración de impuestos, probablemente prestes más atención a tu ingreso gravable que a tu ingreso bruto ajustado (AGI). Sin embargo, tu ingreso bruto ajustado es también digno de atención, ya que puede afectar directamente las deducciones y créditos para los que eres elegible y que pueden terminar reduciendo el monto del ingreso gravable que informas en la declaración.

que es el ingreso bruto ajustado AGI

Cálculo del AGI

El cálculo del ingreso bruto ajustado es relativamente sencillo. Es igual al ingreso total que informas y que está sujeto al impuesto sobre la renta, como los ingresos de tu trabajo, ingresos de trabajo por cuenta propia, ingresos por pensiones alimenticias y el interés de una cuenta bancaria, menos las deducciones específicas, o "ajustes" que eres elegible para tomar. Tu ingreso bruto ajustado se calcula antes de usar las exenciones y la deducción detallada o estándar, que informas en las secciones posteriores de la declaración.

Ajustes al ingreso

Los ajustes al ingreso son deducciones específicas que reducen directamente tu ingreso total para llegar a tu ingreso bruto ajustado. Los tipos de ajustes que se pueden deducir están sujetos a cambios cada año, pero algunos de ellos constantemente aparecen en las declaraciones de impuestos año tras año. Algunos de estos ajustes incluyen la mitad de los impuestos por cuenta propia que pagas, el pago de pensiones alimenticias hechas a un cónyuge anterior, las contribuciones a ciertas cuentas de jubilación (por ejemplo, una cuenta IRA [Inversiones en cuentas para el Retiro] tradicional) y la deducción por matrícula y cuotas.

El 1040 es el único formulario que te permite deducir todos los ajustes posibles. Utilizando el Formulario 1040A reducirás significativamente la cantidad de ajustes disponibles que puedes tomar. Y si estás presentando el 1040EZ, el AGI será igual al total de ingresos, ya que el formulario no te permite deducir los ajustes a los ingresos.

Impacto de las deducciones

Muchas de las deducciones que los contribuyentes comúnmente aprovechan cada año están sujetas a limitaciones de AGI. Si detallas las deducciones, por ejemplo, debes reducir tus gastos médicos y dentales en un 10 por ciento de tu ingreso bruto ajustado, lo que significa que sólo puedes deducir la cantidad que exceda de 10 por ciento de tu ingreso bruto ajustado. Por lo tanto, cuanto menor sea tu ingreso bruto ajustado, mayor parte de tus gastos médicos y dentales puedes deducir.

Incluso tus ajustes a los ingresos están sujetos a limitaciones de AGI a pesar de que esas deducciones son necesarias para calcular tu ingreso bruto ajustado. Si eres elegible para deducir algunos de tus pagos de matrícula, tu ingreso bruto ajustado modificado (MAGI, por sus siglas en inglés) determina si calificas.

Otras implicaciones del AGI

Si vives en un estado que requiere que presentes declaraciones anuales de impuesto sobre la renta, el ingreso bruto ajustado también puede afectar los ingresos sujetos a impuestos en tu estado. Esto se debe a que muchos estados utilizan tu ingreso bruto ajustado federal como punto de partida para el cálculo del ingreso gravable para el estado. Y si reclamas un crédito fiscal, como el crédito vitalicio por aprendizaje, para tus gastos escolares, el IRS (siglas en inglés de Servicio de Impuestos Internos) requiere que tu MAGI esté por debajo de ciertos umbrales con el fin de poder reclamar el crédito.

Cuando utilices TurboTax para preparar tus impuestos, vamos a hacerte preguntas sencillas sobre tus ingresos y a guiarte paso a paso a través de los ajustes a los ingresos disponibles y otras deducciones. Nosotros nos encargamos de todos los cálculos de AGI y MAGI y determinaremos exactamente cómo esto afecta tus otras deducciones.

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The above article is intended to provide generalized financial information designed to educate a broad segment of the public; it does not give personalized tax, investment, legal, or other business and professional advice. Before taking any action, you should always seek the assistance of a professional who knows your particular situation for advice on taxes, your investments, the law, or any other business and professional matters that affect you and/or your business.


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