is the operative "word". I don't actually know my client's income but do know where he is employed and his position and am guessing his income. I also would expect he is wise enough to shelter a lot of his income. He is recently married. He informs me that his accountant has said he qualifies for the credit. Now back to MAGI. I myself am thankful and amazed each year when I see how much less my MAGI is than what I actually make.