rbynaker
Level 14
3 weeks ago
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Anything with a modified AGI will have a worksheet in the instructions detailing the calculations.
By ACA I assume you mean PTC. That one's on page 8 of the instructions:
https://www.irs.gov/pub/irs-pdf/i8962.pdf#page=8
But NIIT was also born out of the Affordable Care Act. It has a different MAGI calculation (just to use as an example that they are not all the same):
https://www.irs.gov/pub/irs-pdf/i8960.pdf#page=20
In general, the various MAGI calculations help to apply ordering rules to various tax breaks granted by Congress so as to avoid circular calculations. Ironically PTC/SEHI is the exception to the rule and involves a circular calculation.