 [ Symptoms ] does magi under the aca subsidy eligibility calculation exclude a roth conversion  for irs purposes modified adjusted gross income magi is calculated by subtracting certain items of income included in adjusted gross income agi one of those items is a conversion of funds held in a traditional ira to a roth ira i need to know if the magi calculation is the same for purposes of the aca or is there a difference [ Disease ] the kidneys are not really involved in digestion they can eliminate liquid wastes but the food that we eat is digested by the gastrointestinal tract stomach small and large intestines