ACA income limits for 2027 coverage are 100% to 400% of the federal poverty level, which is $15,960 to $63,840 for one person and $33,000 to $132,000 for a family of four in the 48 states and DC. Those 2027 coverage figures use the 2026 poverty guidelines, and plans for 2027 go on sale November 1, 2026 on HealthCare.gov. The chart below gives every household size from 1 to 8, plus the 138% Medicaid line and the 250% cost-sharing line, so you can read your row directly.
Different numbers apply to coverage you already have in 2026, which uses the 2025 guidelines, and the 2026 figures remain on the CoveredUSA 2026 ACA income limits guide. For a live calculator that switches to the right coverage year, use the ACA income limits tool, and check your own household with the CoveredUSA screener. Source rules come from HealthCare.gov and IRS Rev. Proc. 2026-26.
Coverage Breakdown
Direct answer: ACA income limits for 2027 coverage
Yes, if your household income is 100% to 400% of the federal poverty level. For 2027 coverage that is $15,960 to $63,840 for one person and $33,000 to $132,000 for a family of four. For 2026 coverage it is $15,650 to $62,600 for one person and $32,150 to $128,600 for four. Above 400% FPL there is no premium tax credit.
Which poverty guidelines the 2027 ACA income limits use
ACA income limits for 2027 coverage are measured against the 2026 federal poverty guidelines, because HealthCare.gov states that income from the previous year is used to calculate Marketplace savings for the next year (see the HealthCare.gov federal poverty level glossary). The 2026 guidelines for the 48 states and DC are $15,960 for one person plus $5,680 for each additional person (ASPE 2026 poverty guidelines). That is why the 2027 coverage limits in the chart above run from $15,960 to $63,840 for one person, while 2026 coverage used the 2025 guidelines of $15,650 to $62,600.
Nobody should confuse the two years. Income limits for 2026 coverage, including the 2026 tax return you file in 2027, stay at $62,600 for one person and $128,600 for four at 400% FPL. Limits for 2027 coverage, which you can pick starting November 1, 2026, are $63,840 and $132,000. The 2027 poverty guidelines will not be published until early 2027 and will apply to 2028 coverage, so no 2028 figure exists yet.
What Original Medicare and other coverage mean for ACA subsidies in 2027
Adults under 65 qualify for 2027 ACA premium tax credits only when their household income falls in the 100% to 400% FPL range and they have no other qualifying coverage. Once you enroll in Original Medicare (Medicare Part A or Part B), you can no longer receive premium tax credits, and Medicare Advantage, Medicare Part D, and Medigap plans are not Marketplace plans. Medicaid is also separate: in the 40 states plus DC that expanded Medicaid, adults at or below 138% FPL ($22,025 for one person using the 2026 guidelines) go to Medicaid instead of the Marketplace.
Employer coverage can also block the credit. For plan years beginning in 2027, an employer plan counts as affordable when the employee's own premium is no more than 10.22% of household income, per IRS Rev. Proc. 2026-26 section 3.02. If your job offers affordable, minimum-value coverage, you generally cannot get a 2027 premium tax credit even if your income is inside the 100% to 400% FPL range. Every ACA-compliant Marketplace plan covers the essential health benefits and cannot turn you away or charge more for a preexisting condition.
How much premium you pay at each income level in 2027
The 2027 premium tax credit is the benchmark silver premium minus a share of your income that rises with your poverty percentage. For 2027 coverage the share runs from 2.15% of income below 133% FPL up to 10.22% from 300% FPL through 400% FPL (IRS Rev. Proc. 2026-26 section 3.01). The enhanced credits that set the top rate at 8.5% and removed the 400% cap expired December 31, 2025 and were not extended, so the income cap applies again for 2026 and 2027 coverage.
What happens above 400% FPL or below 100% FPL for 2027 coverage
Households above 400% FPL in 2027 coverage ($63,840 for one person, $132,000 for four, 2026 guidelines) get no premium tax credit and pay the full premium, though they can still buy any Marketplace plan. Income is measured as MAGI and counts all Social Security benefits, including the untaxed part. From tax year 2026 there is no cap on repaying excess advance credits at any income, so a household that estimates income under the line and finishes above it, or simply earns more than estimated, repays the full difference on Form 8962 (IRS Questions and Answers on the Premium Tax Credit, P.L. 119-21 section 71305).
Adults below 100% FPL in 2027 coverage get no premium tax credit. In the 10 states that did not expand Medicaid (Alabama, Florida, Georgia, Kansas, Mississippi, South Carolina, Tennessee, Texas, Wisconsin, and Wyoming), many adults under 100% FPL fall into the ACA gap, too rich for traditional Medicaid and too poor for a credit. Since 2026 there is no exception for lawfully present immigrants under 100% FPL. Wisconsin covers adults up to 100% FPL through BadgerCare Plus, so Wisconsin adults are not in the gap. See the KFF Medicaid expansion tracker.
Cost-sharing reduction lines and 2026 coverage figures for reconciliation
Cost-sharing reductions lower deductibles and copays on silver plans for households at or below 250% FPL, which is $39,900 for one person and $82,500 for four for 2027 coverage (2026 guidelines), compared with $39,125 and $80,375 for 2026 coverage (2025 guidelines). The deepest savings apply up to 150% FPL. Households that received advance credits during 2026 reconcile on the 2026 tax return filed in 2027 against the 2026 coverage chart below, not the 2027 chart. The detailed 2026 walkthrough stays on the CoveredUSA 2026 ACA income limits guide.
How to apply for 2027 ACA coverage and the subsidy
Open enrollment for 2027 ACA coverage runs from November 1, 2026 to January 15, 2027 on HealthCare.gov, and the HealthCare.gov dates page lists December 15, 2026 as the last day to enroll for coverage that starts January 1, 2027. Check the HealthCare.gov dates and deadlines page before relying on a date, since state-based marketplaces set their own deadlines and the federal deadline has been in litigation. Starting as early as January 2027, expansion-state adults near 138% FPL may also face the new Medicaid work requirement, so a household just under that line should confirm its state's start date at Medicaid.gov.
- Step 1: Estimate your 2027 household MAGI, counting all Social Security benefits, and find your row in the 2027 chart above.
- Step 2: Create or update an account at HealthCare.gov, or at your state marketplace, and report household size and expected 2027 income.
- Step 3: Compare ACA-compliant plans, then choose how much of the credit to take in advance each month.
- Step 4: Select a plan by December 15, 2026 for a January 1, 2027 start, or by January 15, 2027 for a later start, and pay the first premium.
- Step 5: Report income changes during 2027 and reconcile on Form 8962 with your 2027 tax return.
Documents needed and common reasons for denial or lost subsidies
Applicants for 2027 Marketplace coverage should gather proof of income and identity before starting. Documents usually needed: Social Security numbers or document numbers for immigrants who need coverage, pay stubs or last year's tax return, W-2 or 1099 forms, a record of any Social Security or unemployment income, current employer coverage details, and immigration documents when applicable. Starting with 2027 coverage, the premium tax credit is limited to US citizens, green card holders, Cuban and Haitian entrants, and citizens of Micronesia, the Marshall Islands, and Palau; refugees, asylees, TPS holders, and visa holders can still buy a plan at full price. DACA recipients cannot buy through the Marketplace.
- Income above 400% FPL for 2027 coverage ($63,840 for one person, 2026 guidelines).
- Income below 100% FPL ($15,960 for one person for 2027 coverage) with no lawful path to a credit.
- Access to affordable employer coverage (10.22% of income or less for 2027 plan years) or an offer of Medicaid.
- Missing or mismatched income and identity documents, which trigger a data matching issue.
- Not filing a tax return or not reconciling advance credits on Form 8962 for the prior year.
Alaska, Hawaii, and larger households in 2027
Alaska and Hawaii use higher poverty guidelines, so their ACA income limits for 2027 coverage are higher than the 48-state chart. Using the 2026 guidelines, Alaska is $19,950 for one person plus $7,100 for each additional person, which makes 400% FPL $79,800 for one person. Hawaii is $18,360 plus $6,530 for each additional person, which makes 400% FPL $73,440 for one person. For households with more than 8 people in the 48 states and DC, add $5,680 for each additional person to the 2026 100% FPL figure (2027 coverage), or $22,720 to the 400% figure.
Frequently Asked Questions
What are the ACA income limits for 2027?
For 2027 coverage, premium tax credits go to households with income from 100% to 400% of the federal poverty level using the 2026 guidelines. That is $15,960 to $63,840 for one person, $21,640 to $86,560 for two, and $33,000 to $132,000 for a family of four in the 48 states and DC. Above 400% FPL there is no credit.
What is the ACA income limit for a family of 4 in 2027?
For 2027 coverage, a family of four qualifies for the premium tax credit with household income from $33,000 (100% FPL) to $132,000 (400% FPL), based on the 2026 poverty guidelines. For 2026 coverage the range is $32,150 to $128,600, based on the 2025 guidelines. Alaska and Hawaii use higher guidelines.
Did the enhanced ACA subsidies come back for 2027?
No. The enhanced premium tax credits expired December 31, 2025 and were not extended, so the 400% FPL income cap applies to both 2026 and 2027 coverage. Applicable percentages for 2027 coverage run from 2.15% to 10.22% of income, per IRS Rev. Proc. 2026-26.
What counts as income for ACA subsidies in 2027?
Marketplace income is Modified Adjusted Gross Income (MAGI): wages, self-employment income, unemployment, and all Social Security benefits, including the untaxed part, for everyone in your tax household. SSI and SNAP benefits do not count. Use your best estimate of 2027 income, since changes can raise or lower your credit.
What happens if I earn more than I estimated for 2027?
From tax year 2026 forward there is no repayment cap at any income. If advance credits paid during the year exceed the credit you qualify for, you repay the full difference on Form 8962 with your tax return. Report income changes to the Marketplace during the year to adjust your advance credit.
Can I get an ACA subsidy if I am under 100% FPL in 2027?
Generally no. Adults under 100% FPL cannot get a premium tax credit, and in the 10 non-expansion states many fall into the coverage gap. Since 2026 there is no exception for lawfully present immigrants under 100% FPL. Wisconsin covers adults to 100% FPL through BadgerCare Plus.
Is the 2027 Marketplace premium tax credit limited by immigration status?
Yes. Starting with 2027 coverage, the credit is limited to US citizens, green card holders, Cuban and Haitian entrants, and citizens of Micronesia, the Marshall Islands, and Palau. Refugees, asylees, TPS holders, and visa holders can still buy a plan at full price. DACA recipients cannot use the Marketplace.
Which ACA income limits apply on my 2026 tax return?
The 2026 tax return you file in 2027 reconciles 2026 coverage, which used the 2025 guidelines: $15,650 to $62,600 for one person and $32,150 to $128,600 for four. The 2027 limits apply to coverage you pick from November 1, 2026 and to the 2027 return filed in 2028.
