Anyone shopping for 2027 Marketplace coverage on HealthCare.gov or a state exchange is using the 2026 federal poverty guidelines, not new 2027 numbers. HealthCare.gov puts the rule in one sentence: income from the previous year is used to calculate Marketplace savings for the next year. For 2027 coverage, the 2026 guidelines set both ends of the premium tax credit range: 100% of poverty is $15,960 and 400% is $63,840 for a single adult in the 48 states and DC.
Open enrollment for 2027 coverage runs from November 1, 2026 to January 15, 2027, so the rule matters right now. Charts that project 2027 poverty guidelines answer a different question and give the wrong income lines for 2027 coverage. For the percentage cutoffs of other programs, see the ACA subsidy income limits and FPL percentage chart, then use the table below to read the 2027 coverage dollar figures for your household size.
Coverage Breakdown
Direct answer: 2027 Marketplace coverage uses the 2026 poverty guidelines
Yes. Marketplace coverage for 2027, sold from November 1, 2026, is priced off the 2026 federal poverty guidelines ($15,960 for one person, $33,000 for four), not 2027 guidelines. The 2027 coverage limit of 400% of poverty is $63,840 for one person and $132,000 for four. Coverage for 2026 used the 2025 guidelines.
2027 coverage income lines by household size (2026 poverty guidelines)
For 2027 Marketplace coverage, the premium tax credit range for most households runs from 100% to 400% of the 2026 federal poverty guidelines in the 48 states and DC. The table shows the dollar lines for 2027 coverage next to the 2026 coverage lines, which came from the 2025 guidelines, so you can see which column belongs to the plan year you are buying. Always read the coverage year, not the calendar year, when you compare a figure to your income.
Why the Marketplace uses last year's poverty level
The Marketplace uses the prior year's poverty level because of timing. HHS publishes each year's poverty guidelines in January, but open enrollment for the next coverage year starts on November 1, two months earlier. Treasury's rule at 26 CFR 1.36B-1(h) therefore fixes the poverty line for a coverage year as the guidelines in effect when open enrollment for that year began. For 2027 coverage that is the 2026 guidelines, and they stay fixed for the whole 2027 plan year.
The same line is used when you file taxes. When you reconcile your 2027 advance credit on Form 8962 in 2028, the form uses the 2026 poverty line for the 2027 tax year, so the income cutoffs on your application and on your tax return match. Medicaid and CHIP work differently: they use the current year's guidelines, so the 2026 Medicaid line of 138% of poverty is $22,025 for one person in the 48 states and DC.
What changes when the new poverty guidelines come out in January 2027
Nothing changes for 2027 Marketplace coverage when HHS releases new poverty guidelines in January 2027. Those new numbers will set the income lines for 2028 coverage, which is sold starting November 1, 2027. They will also start to govern Medicaid and CHIP income tests in 2027. CoveredUSA does not print projected 2027 guidelines, because HHS has not published them, and a projection would be the wrong year for 2027 Marketplace coverage in any case.
How your 2027 income is counted against the 2026 poverty line
Your 2027 estimate is your expected modified adjusted gross income (MAGI) for 2027, compared against the 2026 poverty line for your household size. MAGI includes all Social Security benefits, including the part that is not taxed. Dividing your expected 2027 income by the 2026 poverty line gives your percentage of poverty. For example, a single adult expecting $40,000 in 2027 income is at about 251% of the 2026 poverty line of $15,960, well inside the 100% to 400% range.
Because the 400% cap applies to 2027 coverage and there is no repayment cap from tax year 2026, an income estimate that is too low can be costly. If the advance credit paid during 2027 is more than the credit you qualify for, you repay the full difference on Form 8962 at every income level, whether your final income lands under or over 400% of poverty. Update your Marketplace application when your expected 2027 income changes.
How to use the 2026 poverty line when you apply for 2027 coverage
Applying for 2027 coverage does not require you to look up any poverty guideline yourself, because HealthCare.gov and state exchanges apply the correct 2026 line automatically once you enter your household size and expected 2027 income. The steps below cover the process and the official starting point. HealthCare.gov lists November 1, 2026 as the start of open enrollment and January 15, 2027 as the end, with December 15, 2026 as the date to enroll for coverage starting January 1, 2027; that December date is the subject of an appeal, so confirm it on HealthCare.gov before you rely on it.
- Estimate your household's 2027 MAGI and household size before you start.
- Compare your estimate with the 2027 coverage lines in the table above (100% to 400% of the 2026 guidelines).
- Apply at HealthCare.gov or your state exchange and choose a 2027 plan.
- Report income changes during 2027 so your advance credit stays accurate.
Frequently Asked Questions
What poverty level is used for 2027 ACA subsidies?
The 2026 federal poverty guidelines. For 2027 Marketplace coverage, 100% of poverty is $15,960 for one person and $33,000 for four, and 400% is $63,840 and $132,000 in the 48 states and DC. HealthCare.gov states that income from the previous year is used to calculate Marketplace savings for the next year. The 2027 guidelines are not used for 2027 coverage.
Does the Marketplace use last year's poverty level?
Yes. A coverage year uses the guidelines in effect when its open enrollment began (26 CFR 1.36B-1(h)). Open enrollment for 2027 coverage starts November 1, 2026, before HHS publishes new guidelines in January 2027, so 2027 coverage uses the 2026 guidelines. In the same way, 2026 coverage used the 2025 guidelines, where 400% was $62,600 for one person.
Will the 2027 poverty guidelines change my 2027 subsidy?
No. When HHS publishes new guidelines in January 2027, they apply to 2028 Marketplace coverage, not to the plan year you enrolled in during open enrollment for 2027. Your 2027 premium tax credit stays measured against the 2026 line, which includes the 400% limit of $63,840 for one person for 2027 coverage.
What is the income limit for ACA subsidies for 2027 coverage?
For 2027 coverage, the premium tax credit range is 100% to 400% of the 2026 poverty line: $15,960 to $63,840 for one person, $21,640 to $86,560 for two, and $33,000 to $132,000 for four in the 48 states and DC. Alaska and Hawaii use higher tables. The 400% cap applies, so income above it receives no credit.
Why does a 2026 chart show $62,600 instead of $63,840?
Because $62,600 is the 400% line for 2026 coverage, which uses the 2025 guidelines ($15,650 for one person). The $63,840 figure belongs to 2027 coverage and uses the 2026 guidelines ($15,960). Both can be correct on different pages, so check the coverage year printed beside any subsidy figure before comparing it to your income.
Do Medicaid and CHIP use the same poverty year as Marketplace subsidies?
No. Medicaid and CHIP use the current year's guidelines, so in 2026 they use the 2026 guidelines (138% is $22,025 for one person in 2026). Marketplace subsidies for 2027 coverage use the same 2026 guidelines, but 2026 Marketplace coverage used the 2025 guidelines. The two programs only line up for 2027 coverage during 2026.
What happens if my 2027 income ends up above 400% of poverty?
You repay the full excess advance premium tax credit. Starting with tax year 2026 there is no repayment cap at any income, so any advance credit that exceeds the credit you qualify for is repaid in full on Form 8962. Report income changes to your Marketplace during 2027 so your advance credit matches your actual income.
