What is my Oregon Modified Adjusted Gross Income (MAGI)?

If you are a full-year resident of Oregon, your MAGI is your federal Adjusted Gross Income (AGI) adjusted by certain Oregon additions and subtractions. If you don't have any Oregon additions and subtractions, your MAGI is the same as your federal AGI.

If you are a part-year resident or nonresident of Oregon, your MAGI is the part of your federal AGI that is taxable to Oregon, adjusted by certain Oregon additions and subtractions.