The incident photon angle dependence is calculated analytically with an atomic model for the spectrum of magnetic circular dichroism of resonant X-ray two-photon absorption (MCD-RXTA). From a general expression of the angle dependence for circularly polarized incident photons, a simple and symmetric expression of MCD-RXTA is derived in the case where the MCD is observed for both photons. When the incidence angle of one of the photons is perpendicular to the magnetization direction, the MCD-RXTA is brought about by the quantum mechanical interference effect of the coherent second-order optical process. Numerical calculations of MCD-RXTA spectra are also performed for the Gd 3 d –4 f and 2 p –3 d RXTA for a Gd 3+ system.