2026 ACA subsidy cliff by household size
For 2026 marketplace coverage, the premium tax credit stops at 400% of the federal poverty line. Earn one dollar more and you get no credit at all. From tax year 2026 there is also no cap on paying back credit you received during the year.
The full table
Your household is everyone on your tax return: you, a spouse if you file jointly, and dependents. Income at or below these amounts can qualify for a credit. Income above them gets none.
| People in household | Cliff (400%), 48 states + DC | Poverty line (100%) | Cliff, Alaska | Cliff, Hawaii |
|---|---|---|---|---|
| 1 | $62,600 | $15,650 | $78,200 | $71,960 |
| 2 | $84,600 | $21,150 | $105,720 | $97,260 |
| 3 | $106,600 | $26,650 | $133,240 | $122,560 |
| 4 | $128,600 | $32,150 | $160,760 | $147,860 |
| 5 | $150,600 | $37,650 | $188,280 | $173,160 |
| 6 | $172,600 | $43,150 | $215,800 | $198,460 |
| 7 | $194,600 | $48,650 | $243,320 | $223,760 |
| 8 | $216,600 | $54,150 | $270,840 | $249,060 |
2026 coverage uses the 2025 HHS poverty guidelines ($15,650 for one person plus $5,500 for each additional person in the 48 states and DC). For households larger than eight, add $22,000 per person to the 48-state cliff. Below 100% of the poverty line you generally don't qualify for a credit; check Medicaid in your state.
What happens at each line
400% is the cliff, but there are other lines below it. Your credit shrinks gradually as income rises, and three lines change what Silver plans cost you when you actually use care:
- Up to 150%: Silver plans get the strongest cost-sharing reductions (94% plans). Out-of-pocket cap: $3,500 single / $7,000 family, and real plans are often far lower, sometimes with $0 deductibles.
- 150% to 200%: 87% Silver plans. Same $3,500 / $7,000 legal cap, but usually higher deductibles and copays.
- 200% to 250%: 73% Silver plans. The cap jumps to $8,450 single / $16,900 family. That's the biggest step, so the 200% line matters if you use a lot of care.
- Over 250%: no cost-sharing reductions (cap up to $10,600 single / $21,200 family), but the premium credit continues.
- Over 400%: no premium credit at all.
| Household | 150% | 200% | 250% | 400% (cliff) |
|---|---|---|---|---|
| 1 person | $23,475 | $31,300 | $39,125 | $62,600 |
| Couple | $31,725 | $42,300 | $52,875 | $84,600 |
| Family of four | $48,225 | $64,300 | $80,375 | $128,600 |
Cost-sharing reductions apply only to Silver plans bought through the marketplace, and they only save money when you actually use care. Out-of-pocket caps are the 2026 legal maximums (Federal Register 2025-11606); actual plans can be lower. In some states (Texas and New Mexico, for example) Silver prices are "loaded," so a Gold plan can cost less than Silver after the credit. Compare total cost, not just the premium. Around 138% of the poverty line you may qualify for Medicaid instead in states that expanded it; states set that line using the current year's guidelines, so check your state.
What "one dollar over" looks like
A couple, both 60, with a benchmark silver premium of $2,000 a month. At $84,599 of income their 2026 credit is about $15,574. At $84,601 it is $0. If they received advance credit all year, they repay all of it when they file.
What counts as income
The number that matters is MAGI: adjusted gross income plus tax-exempt interest and all of your Social Security benefits. That includes wages, self-employment profit, IRA and 401(k) withdrawals, Roth conversions, capital gains, interest and dividends.
What doesn't lower it: the standard deduction and itemized deductions (mortgage interest, charity). They come after AGI.
Ways to stay under
- HSA contributions. From 2026, every marketplace Bronze and Catastrophic plan is HSA-eligible: up to $4,400 self-only or $8,750 family, plus $1,000 at 55 or older.
- Traditional IRA ($7,500, plus $1,100 at 50 or older), if you have earned income.
- SEP-IRA or solo 401(k) if you're self-employed.
- Timing: invoice in January instead of December, or split a Roth conversion across two years.
- Update your marketplace income estimate during the year so your monthly credit adjusts before tax time.
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