What this page sets up
One 62-year-old expecting $66,000 for 2027, with a benchmark silver price of $500 a month for a 40-year-old, which the federal default age curve scales to $1,124.02 for age 62. At $66,000 the income is 413% of the poverty line, so the credit is $0. The table above shows the same household at incomes around the line: at $63,840, exactly 400%, this person would be asked to contribute 10.22%, $543.70 a month, and the credit would be $580.32 a month, $6,963.84 for the year. Replace the age, income and price with your own; the $500 is only an example.
The 400% limit by household size
400% of the 2026 poverty guidelines, the income limits for 2027 coverage:
| Household | 48 states and DC | Alaska | Hawaii |
|---|---|---|---|
| 1 | $63,840 | $79,800 | $73,440 |
| 2 | $86,560 | $108,200 | $99,560 |
| 3 | $109,280 | $136,600 | $125,680 |
| 4 | $132,000 | $165,000 | $151,800 |
| 5 | $154,720 | $193,400 | $177,920 |
| 6 | $177,440 | $221,800 | $204,040 |
The limit applies to household MAGI, everyone on the tax return together, not to each person.
Reading the result near the line
Look at the distance to the line in the warning under the result, and at the cliff table: it shows what the credit is worth at 380%, 390% and 399% of the poverty line and that it is zero from 401%. Because the credit ends all at once, a small change in income near the line changes the yearly cost of coverage by the whole credit amount.
MAGI starts from adjusted gross income and adds back tax-free interest and the part of Social Security that isn’t taxed. Pre-tax retirement and HSA contributions lower it; Roth conversions and capital gains raise it, so enter those with other taxable income in the worksheet’s first field and use its pre-tax field for contributions. Income in a year is only known when the year ends, which is why the repayment rule above matters: tell the Marketplace when your income estimate moves.
Based on: the IRS’s 2027 applicable percentages (Rev. Proc. 2026-26), HHS poverty guidelines in the Federal Register of January 15, 2026, and the IRS notice that repayment caps end with tax year 2026.