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CRS Report: The Use of Modified Adjusted Gross Income (MAGI) in Federal Health Programs (PDF)
Congressional Research Service [CRS] 
[Guidance Overview] Mar. 1, 2016
20 pages. "Although the different health programs use the word 'household,' they do not necessarily refer to the same groupings of people. For example, married couples living together are counted as the same Medicaid household regardless of whether they file a joint tax return. By contrast, married couples must file a joint tax return to be eligible for premium credits. This report explores the different MAGI definitions across health programs, including Medicare, the health insurance exchanges under the ACA, and Medicaid. It also addresses why MAGI is used, and how it is applied, specific to each program." [Report R43861, Feb. 25, 2016]
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