Adjusted Gross Income is calculated from your gross income minus of personal income. The adjusted gross is more relevant than to gross income. AGI is the basis for credits and deductions. The AGI is the modification of gross income in united states tax rules. In Gross Income include a person earnings in a year. Which may include Wages, interest income, royalties, capital gains, retirement, and rental income distribution, etc. AGI factors an individual's income taxes will calculate to reach out the one's gross income