See inside : IRS Pub 590

http://www.irs.gov/publications/p590/ch02.html#en_US_publink1000230988

Modified AGI. Your modified AGI for Roth IRA purposes is your adjusted gross income (AGI) as shown on your return modified as follows.
Subtracting the following.

Roth IRA conversions included on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Conversions are discussed under Can You Move Amounts Into a Roth IRA, later.

Roth IRA rollovers from qualified retirement plans included on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b.

Minimum required distributions from IRAs (for conversions and rollovers from qualified retirement plans only).

Add the following deductions and exclusions:

Traditional IRA deduction,

Student loan interest deduction,

Tuition and fees deduction,

Domestic production activities deduction,

Foreign earned income exclusion,

Foreign housing exclusion or deduction,

Exclusion of qualified bond interest shown on Form 8815, and

Exclusion of employer-provided adoption benefits shown on Form 8839.

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• Thank you so much. IRS publication rules! Shame on Vanguard. -色大胆小- ♂ (71 bytes) () 01/25/2010 postreply 13:25:08