Modified adjusted gross income (MAGI) is an individual’s adjusted gross income after accounting for allowable exemptions and certain deductions. Your MAGI determines if you are eligible to contribute or complete a conversion of a Roth IRA based on your annual income.
Consult with your tax advisor or CPA for your personal MAGI and how it relates to a Roth IRA account.
Please see the IRS resource for more information about Roth IRAs and the Modified AGI.
See also: https://www.irs.gov/publications/p590a