Got it. Thanks.

djusted gross income is defined as gross income minus adjustments to income. If your income (e.g., change in job) or personal circumstances (e.g., change in marital status) did not change from last year, we suggest you refer to your 2006 federal income tax return to get a quick estimate of your 2007 AGI. On your 2006 federal tax return, please refer to:

* Line 4 if you filed a Form 1040EZ
* Line 21 if you filed a Form 1040A
* Line 37 if you filed a Form 1040

Important Reminder: If your filing status was single on your 2006 tax return and you plan to file a joint return for 2007, then make sure to add your spouse's 2006 AGI to yours when estimating your 2007 AGI.

AGI is defined as your taxable income from all sources including wages, salaries, tips, taxable interest, ordinary dividends, taxable refunds, credits, or offsets of state and local income taxes, alimony received, business income or loss, capital gains or losses, other gains or losses, taxable IRA distributions, taxable pensions and annuities, rental real estate, royalties, farm income or losses, unemployment compensation, taxable social security benefits, and other income minus specific deductions including educator expenses, the IRA deduction, student loan interest deduction, tuition and fees deduction, Archer MSA deduction, moving expenses, one-half of self-employment tax, self-employed health insurance deduction, self-employed SEP, SIMPLE, and qualified plans, penalty on early withdrawal of savings, and alimony paid by you. Do not deduct your standard or itemized deductions.