Health Insurance · IRC §36B
ACA Subsidy Cliff Calculator (2026 & 2027)
Estimate your 2026 or 2027 Marketplace premium tax credit, see your distance to the 400% FPL cliff, and model repayment exposure after OBBB removed the §36B(f)(2)(B) caps.
This calculator does the cliff math. It does not price plans: you enter your own benchmark (second-lowest-cost silver) premium from HealthCare.gov or Form 1095-A.
How much premium tax credit will I get from the ACA Marketplace in 2026?
At $60,000 MAGI in a household of 1 for tax year 2026, you are at 383% of the Federal Poverty Level. Your expected annual contribution is $5,976, so your premium tax credit can be up to $1,224 per year ($102/month). It can't exceed the premium of the plan you pick.
- Enhanced ARPA/IRA subsidies expired December 31, 2025 — the 400% FPL cliff is back for 2026.
- 2026 400% FPL threshold for a household of 1 (48 contiguous states & DC): $62,600 MAGI. The credit stops only ABOVE 400% — exactly 400.0% is still inside the table.
- OBBB (P.L. 119-21) repealed §36B(f)(2)(B) — for 2026 returns, ALL excess advance PTC must be repaid, no caps.
- ACA MAGI = AGI + tax-exempt interest + nontaxable Social Security + excluded foreign income.
Household & income
Alaska and Hawaii use their own, higher HHS poverty guidelines — picking the right table moves your FPL % and your cliff threshold.
Filing status sets the 2025 repayment cap (the 2026 caps were repealed). Married filing separately generally gets no credit at all (see below).
2026 400% FPL mark for a household of 1: $62,600 (base FPL: $15,650, 2025 HHS guidelines, 48 contiguous states & DC).
Annual benchmark: $7,200. We do not assume a national default — enter your own to get accurate credit sizing.
Leave blank if you haven't picked a plan: the result is then the maximum credit, which a cheaper plan can reduce.
Each month of eligibility for other coverage removes that month's credit. This estimate treats the whole covered family as eligible; if only some members were, the credit shrinks only for them. An employer offer doesn't count if you reported it accurately and the Marketplace still found you eligible for advance credit.
Repayment exposure (optional)
OBBB removed the repayment caps for 2026. Every dollar of excess advance credit is clawed back, regardless of your income.
Honest caveats (read before trusting the number)
- 2026 coverage uses 2025 poverty guidelines. The Marketplace always lags a year on HHS FPL figures.
- Alaska and Hawaii use their own tables. Select your state above and the calculator switches to the correct HHS poverty guideline schedule.
- Benchmark varies by ZIP and age. Your SLCSP can move materially with a change of county, age, or plan year. Re-check on healthcare.gov.
- Report income changes mid-year. Updating your Marketplace application when income moves keeps APTC in line with what you actually qualify for — the way to avoid a surprise bill at filing.
- Self-employed health-insurance deduction is circular with the PTC (each affects the other). Software or a CPA is required to solve the loop.
- Educational estimate only. Confirm final numbers on your Form 8962.
Maximum annual premium tax credit (benchmark-based)
~$102 / month at most. Your credit can't exceed your plan's premium.
Planning around the cliff? Every dollar of pre-tax 401(k), traditional IRA, or HSA contribution lowers ACA MAGI. See the 2026 ACA Subsidy Cliff Guide for the full MAGI-management playbook.
Shopping for 2027? The 2027 ACA subsidy status tracker follows the extension bills; current law keeps the 400% cliff. The taxable amount of a Roth conversion adds to MAGI in the year you convert, so check the Roth conversion guide before converting in a cliff year.
Already filed with advance credits? The APTC Repayment Calculator reconciles Form 1095-A against Form 8962 line by line, including the Alaska and Hawaii poverty tables. On an HSA-qualified plan, check HSA eligibility for 2026 — bronze and catastrophic Marketplace plans now count as HDHPs.
How this calculator works
Step 1 — Compute FPL %. MAGI ÷ the HHS poverty guideline for your household size, using the table for your state (48 contiguous states + DC, Alaska, or Hawaii). Coverage year N uses the guidelines published in year N−1: plan year 2027 uses the 2026 guidelines, tax year 2026 uses the 2025 guidelines, tax year 2025 uses the 2024 guidelines.
Step 2 — Look up your applicable %. For 2026, Rev. Proc. 2025-25 sets the indexed pre-ARPA schedule (2.10% up to 9.96%), interpolated linearly within each band, and the credit is $0 only ABOVE 400% FPL — exactly 400.0% is inside the table. For 2027, Rev. Proc. 2026-26 sets 2.15% to 10.22%, with the same bands and the same cliff. For 2025, the ARPA/IRA schedule applies instead (0% below 150% FPL rising to 8.5%), with no cliff at all.
Step 3 — Compute the credit. Expected contribution = MAGI × applicable %. Credit = max(0, annual benchmark − expected contribution), but never more than the premium of the plan you enroll in (Form 8962 takes the lesser of the two). Benchmark = 12 × your Second Lowest Cost Silver Plan monthly premium. The calculator does this cliff math only; it does not price plans, so the benchmark is always the one you enter.
Step 4 — Repayment (year-aware). For 2026 and 2027, OBBB repealed §36B(f)(2)(B) — no caps, full clawback. For 2025, the pre-OBBB caps still apply below 400% FPL; ≥400% FPL is uncapped as it always was.
2027 worked example: 401% FPL loses the whole credit
A household of 2 in the 48 contiguous states and DC has a 2026 poverty guideline of $21,640, so 400% FPL is $86,560. Take an illustrative benchmark of $1,500 a month ($18,000 a year; yours will differ). At MAGI of exactly $86,560 the expected contribution is 10.22% of income, $8,846, so the 2027 credit is $9,154. At $86,777 (401% FPL) the credit is $0: $217 more income costs the whole $9,154.
Status of the 2027 rules: see the 2027 ACA subsidy status tracker.
Sources & References
Primary references used for this content
2026 Applicable Percentage Table (§36B)
Pre-ARPA schedule, indexed for 2026
View on irs.gov
2027 Applicable Percentage Table (§36B)
2.15% to 10.22% of household income for 2027; 10.22% required contribution percentage
View on irs.gov
Refundable Credit for Coverage Under a Qualified Health Plan
Statutory framework for the PTC
View on law.cornell.edu
Questions and Answers on the Premium Tax Credit
Official IRS taxpayer guidance
View on irs.gov
Premium Tax Credit (PTC) — Instructions
Reconciliation of APTC and PTC (incl. Table 5 repayment caps)
View on irs.gov
2025 HHS Poverty Guidelines
FPL figures used for 2026 Marketplace
View on aspe.hhs.gov
2026 HHS Poverty Guidelines (Federal Register, Jan 15, 2026)
FPL figures used for 2027 Marketplace coverage
View on govinfo.gov
Federal poverty line for the premium tax credit
The guidelines in effect on the first day of open enrollment for the coverage year
View on ecfr.gov
One Big Beautiful Bill Act
Repealed §36B(f)(2)(B) repayment caps for 2026+
View on congress.gov
✓9 primary sources; links re-checked on a weekly rotation by the source watcher
Related Tools & Guides
Disclaimer: This calculator provides estimates for educational purposes only. Not tax, legal, or financial advice. Results may vary based on your specific circumstances. Consult a qualified CPA or tax professional for personalized guidance.