Adjusted gross income (AGI) is a measure of income calculated from your gross income and used to determine how much of your income is taxable.
(AGI) is a modification of gross income in the United States tax code. Gross income is simply the sum of everything an individual earns in a year. AGI factors a number of deductions from one's gross income to reach the figure for which an individual's income taxes will be calculated, and is generally more useful than gross income for individual tax activities.