MAGI calculation

Is the deductible part of self-employment tax added back to your AGI in the calculation of Modified Adjusted Gross Income for ROTH contribution eligibility purposes? I'm seeing a lot of secondary sources reference this as an add back, but the IRS worksheet (Publication 590-A) does not seem to show it as an add back in the calculation. Additionally, my tax software does not add it back either.

https://www.irs.gov/publications/p590a

half of SE tax is added back to get to your AGI, so to get to the MAGI for IRA or Roth IRA purposes, you don't need to add back another portion of SE tax. Specifically, from Worksheet 2-1 in the pub 590-A, the SE tax is already included in line 1, that's why you wouldn't see a separate line # to add back more SE tax.

When you say "half of SE tax is added back to get to your AGI", do you mean that's because the taxpayer is only able to deduct half of the SE tax to arrive at AGI in the first place?

Yes, I think we approached it from different angles, but yes