The 2026 ACA subsidy cliff: where the credit ends
See the 400% FPL income ceiling for each household size and why one additional dollar can eliminate the premium tax credit.
For 2026 Marketplace coverage, the standard premium tax credit income ceiling is 400% of the 2025 federal poverty guideline. In the 48 states and D.C., that is $62,600 for one person and $128,600 for a family of four.
Why the cliff returned
The enhanced premium tax credits available for 2021 through 2025 removed the ordinary 400% FPL income ceiling. Those temporary rules ended after 2025. Under the rules currently in effect for 2026 coverage, households above 400% FPL do not qualify for the premium tax credit.
This is a legal eligibility boundary, not a gradual phaseout. A household at the ceiling can still have a credit based on its benchmark premium and expected contribution. A household one dollar above the ceiling has no standard premium tax credit.
2026 income ceilings
| Household size | 48 states + D.C. | Alaska | Hawaii |
|---|---|---|---|
| 1 | $62,600 | $78,200 | $71,960 |
| 2 | $84,600 | $105,720 | $97,280 |
| 3 | $106,600 | $133,240 | $122,600 |
| 4 | $128,600 | $160,760 | $147,920 |
These ceilings use the 2025 HHS poverty guidelines because Marketplace coverage uses the guideline in effect at the start of open enrollment for the coverage year.
What the calculator does and does not decide
The calculator estimates the federal premium tax credit from household income, family size, location, the benchmark second-lowest-cost Silver plan premium, and the actual enrollment premium. It does not test every eligibility rule, including affordable employer coverage, immigration exceptions below 100% FPL, tax dependency, or married-filing-separately exceptions.
Use the result as a planning estimate and confirm the final Marketplace determination and Form 8962 calculation.