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I've got a question on eligibility:
What I've read says that your Modified Adjusted Gross Income (MAGI) must be less than $110k (single, head of household). Do you net gambling winnings get added to your MAGI? In other words do you need to be under $110k before deducting gambling losses?
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To answer my own question, it looks like your deductions do not get subrtacted from your MAGI.
"Adjusted gross income ("AGI") represents your total income reduced by certain deductions known as "adjustments,"
but before you take your itemized deduction or standard deduction, and before you take the deduction for personal exemptions."
After that there's a few deductions to your AGI that get added back in.
Linky
Feel free to set me straight if you have more knowledge (i.e. any) on the subject.