Adults under 65 who buy Marketplace coverage hit a hard income line at 400% of the federal poverty level (FPL). Because the enhanced premium tax credits ended on December 31, 2025 and were not extended, a household at or below that line can still get a premium tax credit in 2026, and a household even $1 above it gets none. The dollar amount of the line depends on which coverage year you are buying, because the credit is measured against the poverty guidelines from the year before.
The table below gives 400% FPL for households of 1 to 8 people for both 2026 coverage and 2027 coverage, the plans on sale from November 1, 2026. For the full explanation of how the cliff works, see the ACA subsidy cliff guide and the page on what to do above 400% FPL. Check where your own household lands with the CoveredUSA screener.
Coverage Breakdown
Direct answer: 400% FPL for 2026 and 2027 coverage
It depends on the coverage year. For 2027 coverage, which you can buy from November 1, 2026, 400% of the federal poverty level is $63,840 for 1 person and $132,000 for a family of 4. For 2026 coverage, it is $62,600 for 1 person and $128,600 for 4. Household income above that line loses the premium tax credit.
How 400% FPL is calculated for ACA coverage in 2026 and 2027
The Marketplace premium tax credit for a coverage year is measured against the poverty guidelines in effect when that year's open enrollment began (26 CFR 1.36B-1(h)). HealthCare.gov states it this way: income from the previous year is used to calculate Marketplace savings for the next year. So 2026 coverage uses the 2025 guidelines, a 2025 poverty line of $15,650 for 1 person plus $5,500 for each additional person, and 400% of that is $62,600 for 1 person plus $22,000 per additional person.
Coverage for 2027 uses the 2026 guidelines: a 2026 poverty line of $15,960 for 1 person plus $5,680 for each additional person, published by ASPE. Multiply by 4 and 400% FPL is $63,840 for 1 person plus $22,720 per additional person. Alaska and Hawaii have their own, higher poverty tables; for 2027 coverage the 400% line is $79,800 for 1 person in Alaska and $73,440 for 1 person in Hawaii. Medicaid and CHIP income tests are a separate calculation that uses the current 2026 guidelines, such as 138% FPL ($22,025 for 1 person in 2026) in Medicaid expansion states.
What 400% FPL means for the premium tax credit (2026 and 2027 coverage)
The premium tax credit covers the gap between the benchmark silver plan price and a share of your income. For 2026 coverage that expected share runs from 2.10% to 9.96% of household income (Rev. Proc. 2025-25), and for 2027 coverage from 2.15% to 10.22% (Rev. Proc. 2026-26). The 400% cap is back: the American Rescue Plan and Inflation Reduction Act enhancements that removed it expired on December 31, 2025, and the extension bill (H.R. 1834) was not enacted. A household above 400% FPL gets no premium tax credit, however high the benchmark premium is.
At the line itself, the most a household is expected to pay toward the benchmark plan is about 9.96% of income for 2026 coverage and 10.22% for 2027 coverage. The table shows what that means for a single adult at exactly 400% FPL. Buying a plan at full price remains possible above the line, and any plan sold on the Marketplace is ACA-compliant, so it must cover essential health benefits and cannot turn you away for a preexisting condition.
What income counts toward the 400% FPL line in 2026 and 2027
Modified Adjusted Gross Income (MAGI) is the income measure, and your household size is the tax household: you, your spouse, and anyone you claim as a dependent. MAGI starts with adjusted gross income and adds back tax-exempt interest, excluded foreign income, and all Social Security benefits, including the part that is not taxed (26 USC 36B(d)(2)(B)(iii)). You compare your expected MAGI for the coverage year to the 400% line for that year, so a raise, a bonus, or a one-time gain can push a household over.
The 2026 tax year changed the stakes. From tax year 2026 there is no repayment cap at any income: if the advance credit paid during the year is more than the credit you qualify for, you repay the full difference on Form 8962 (P.L. 119-21 sec. 71305). Before, caps of $375 to $3,250 applied only to tax years before 2026 and below 400% FPL. A household that estimates its 2026 income low, then finishes the year above $62,600 (1 person) or $128,600 (4 people), repays all of the advance credit it received.
Cost of crossing the 400% FPL line (2026 coverage)
A single adult who ends 2026 with income of $62,600 can still receive a premium tax credit for 2026 coverage. At $62,601 the credit is zero and the full benchmark premium is owed, which is why this is called a cliff and not a slope. Premiums for a 60-year-old are far higher than for a 30-year-old under the ACA age rating, so the cliff costs older adults under 65 the most. The Marketplace estimates the credit from the income you report, so update your application whenever your expected 2026 household income changes.
Alternatives if your income is above 400% FPL
Households above 400% FPL still have four concrete options, and the ACA subsidy cliff page covers the tradeoffs in more depth at coveredusa.org/en/for/above-400-fpl-subsidy-cliff. Compare them before the December enrollment deadline for 2027 coverage:
- Lower your MAGI legitimately: pre-tax 401(k) or traditional IRA contributions and health savings account contributions reduce MAGI, which can put a household under the 2027-coverage line of $63,840 (1 person) or $132,000 (4 people). Ask a tax preparer or use IRS.gov to confirm what applies to you.
- Check employer coverage: an offer from an employer that meets the affordability test (9.96% of income for 2026 plan years, 10.22% for 2027) is often cheaper than a full-price Marketplace plan.
- Buy a full-price Marketplace plan: it is ACA-compliant, covers essential health benefits, and cannot exclude a preexisting condition. Compare the metal tiers and the plan's deductible at HealthCare.gov.
- Look for state help: some states fund their own premium assistance with no 400% FPL cap. Check your state Marketplace website for programs open to your income.
Who this line applies to: adults under 65 and Medicare enrollment
People who have Medicare Part A or enroll in Original Medicare or Medicare Advantage cannot also receive the premium tax credit, so the 400% FPL line matters for adults under 65 and for people who have not yet enrolled in Medicare. Adults who are not yet 65 but are on Medicare through disability are also excluded from the credit. Enrolling in Medicare triggers a loss of the credit for any month you are eligible for premium-free Medicare Part A, so people nearing 65 should plan their coverage switch around the month they turn 65.
How to check your number and enroll for 2027 coverage
Open enrollment for 2027 coverage runs from November 1, 2026 to January 15, 2027, and HealthCare.gov lists December 15, 2026 as the last day to enroll for coverage starting January 1, 2027. Confirm the current dates on the HealthCare.gov dates and deadlines page before relying on them, since the December 15 deadline has been in litigation. Start at HealthCare.gov or your state Marketplace and report your expected 2027 household income.
Frequently Asked Questions
What is 400% of the federal poverty level for one person in 2026 and 2027?
For 2027 coverage, 400% FPL for one person is $63,840 (based on the 2026 poverty guideline of $15,960). For 2026 coverage it is $62,600 (based on the 2025 guideline of $15,650). The right figure depends on which coverage year you are buying, not on today's date.
What is 400% FPL for a family of 4?
For 2027 coverage, 400% FPL for a family of 4 is $132,000 (2026 guideline of $33,000 times 4). For 2026 coverage it is $128,600 (2025 guideline of $32,150 times 4). Add $22,720 per extra person for 2027 coverage, or $22,000 for 2026 coverage.
Which FPL year applies if I shop in November 2026?
From November 1, 2026 you are buying 2027 coverage, which uses the 2026 poverty guidelines: $63,840 at 400% for one person and $132,000 for four. The 2025-guideline figures ($62,600 and $128,600) apply only to 2026 coverage, such as a special enrollment period plan that starts in 2026.
What happens if my income goes over 400% FPL?
You lose the premium tax credit entirely for that year, with no phase-out. From tax year 2026 you must also repay the full difference on Form 8962 if you took advance credits and finish above the line. There is no repayment cap at any income from tax year 2026 (P.L. 119-21 sec. 71305).
Does Social Security count toward the 400% FPL limit?
Yes. All Social Security benefits count in Modified Adjusted Gross Income for the premium tax credit, including the part that is not taxed (26 USC 36B(d)(2)(B)(iii)). Adults under 65 who receive Social Security disability or survivor benefits should add them to wages and other income when comparing to the 2026 or 2027 line.
Is there still any help above 400% FPL?
Not from the federal premium tax credit. The enhanced credits that removed the cap expired on December 31, 2025, and the extension bill (H.R. 1834) was not enacted. Options include lowering MAGI through pre-tax retirement or HSA contributions, employer coverage, a full-price ACA-compliant plan, or a state program if your state offers one.
Are the Alaska and Hawaii amounts different?
Yes. Alaska and Hawaii use higher poverty guidelines. For 2027 coverage (2026 guidelines), 400% FPL for one person is $79,800 in Alaska ($19,950 guideline) and $73,440 in Hawaii ($18,360 guideline), compared with $63,840 in the other 48 states and DC.
Is 400% FPL the same as the Medicaid income limit?
No. The 400% line is the top of premium tax credit eligibility. Medicaid expansion adults qualify at or below 138% FPL, which is $22,025 for one person using the 2026 guidelines. Between 138% and 400% FPL, adults under 65 can usually get a Marketplace premium tax credit.
