What this page sets up
A married couple filing jointly, aged 58 and 60, expecting $80,000 together for 2027. The benchmark is entered as $500 a month for one 40-year-old, and the calculator scales it by the federal default age curve: 2.548 for 58 and 2.714 for 60, against 1.278 at 40, which gives $2,058.69 a month for both. The couple’s $80,000 is 369% of the line for two, so they are asked to put 10.22% of their joint income, $681.33 a month, toward that benchmark; the credit covers the other $1,377.36 a month, $16,528.32 across 2027. The $500 stands in for the real figure: copy the 40-year-old silver price your exchange quotes, or choose “For my household” and type the pair’s combined benchmark.
Income levels for a household of two
Two-person thresholds for 2027 coverage, built on the guidelines HHS published in January 2026 (lower 48 states and DC):
| Share of poverty line | Household income | Expected payment |
|---|---|---|
| 100% | $21,640 | 2.15% |
| 138% | $29,863 | 3.54% |
| 200% | $43,280 | 6.78% |
| 300% | $64,920 | 10.22% |
| 400% | $86,560 | 10.22% |
Above $86,560 there is no credit. The table under the calculator follows your state and updates as you change the household.
Things couples get wrong
- Counting only the person who needs coverage. Household size is everyone on the tax return. A couple where one spouse has job coverage is still a household of two, but then the spouse offered affordable job coverage can’t get the credit for themselves.
- Using last year’s income. The credit uses 2027 income. A spouse retiring mid-year lowers it, and a part-year job or a Roth conversion raises it.
- Forgetting untaxed Social Security. For the credit, MAGI adds back Social Security benefits that aren’t taxed. The worksheet has a field for it.
Where the figures come from: the IRS page on who can claim the premium tax credit (filing status), the CMS default age curve, Revenue Procedure 2026-26 and the January 2026 HHS guidelines.