Magnesium supplements can be taken at any time of day, but it’s recommended to take them with food to reduce the potential for digestive upset [1].
Magnesium needs vary by age and gender. Here is the recommended dietary allowance (RDA) for magnesium [2]:
Males 14-18 years: 410 mg/day
Males 19–30 years: 400 mg/day
Males 31+ years: 420 mg/day
Females 14-18 years: 360 mg/day (400 mg/day during pregnancy)
Females 19–30 years: 310 mg/day (350 mg/day during pregnancy)
Females 31+ years: 320 mg/day (360 mg/day during pregnancy)

References:
Jahnen-Dechent, W., & Ketteler, M. (2012). Magnesium basics. Clinical kidney journal, 5(Suppl 1), i3–i14.https://doi.org/10.1093/ndtplus/sfr163
Office of Dietary Supplements - Magnesium. (2022, March 1). National Institutes of Health (NIH). Retrieved May 3, 2022, from https://ods.od.nih.gov/factsheets/Magnesium-HealthProfessional/
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