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Direct answer: For 2027 coverage, the premium tax credit limits what you pay for the benchmark silver plan to 2.15% to 10.22% of household income. It's only for incomes from 100% to 400% of the poverty line, or $15,960 to $63,840 for one person. Above that there's no credit at all.
By the numbers: The 2027 range of 2.15% to 10.22% of income is up from 2.10% to 9.96% in 2026, and job-based coverage counts as affordable in 2027 if the employee's self-only share is no more than 10.22% of household income. Source: IRS Rev. Proc. 2026-26 and Rev. Proc. 2025-25
“There is no repayment cap for tax years after 2025.” — IRS Questions and answers on the Premium Tax Credit, Q31
Updated 2026-10-17
Take the monthly premium of the second lowest cost silver plan for your household and subtract your expected share: household income times the IRS applicable percentage, divided by 12. The credit can't be more than the premium of the plan you pick (26 CFR 1.36B-3).
400% of the poverty line: $63,840 for one person, $86,560 for two, $109,280 for three and $132,000 for four in the 48 states and DC, using the 2026 HHS guidelines. Alaska and Hawaii are higher.
For the benchmark silver plan, 2.15% of income below 133% of the poverty line, rising to 10.22% from 300% to 400% (IRS Rev. Proc. 2026-26). Over 400% there is no credit.
You lose the whole premium tax credit for the year and must repay any advance credit paid to your insurer, with no repayment cap for tax years after 2025 (IRS FAQ Q31).
The 2026 HHS guidelines, the ones in effect when open enrollment starts on Nov. 1, 2026 (26 CFR 1.36B-1(h)). The IRS gives the same rule: the 2025 credit used the 2024 guidelines.
Generally no. In states that didn't expand Medicaid, adults below 100% who don't qualify for Medicaid fall into a coverage gap (HealthCare.gov). If the Marketplace estimated at least 100% when you enrolled, you keep advance credits even if income ends up lower.
For plan years starting in 2027, job coverage is affordable if your share of the cheapest self-only plan that meets minimum value is no more than 10.22% of household income (9.96% in 2026). If it's affordable, you can't get the credit.
As of Oct. 17, 2026
Uses the IRS 2027 (or 2026) percentage table and the HHS poverty guidelines the Marketplace uses for that year. Nothing you type leaves your phone.
Estimate your 2027 income carefully, and update the Marketplace when it changes. Starting with 2026 there's no cap on paying back extra advance credit, and income even $1 over 400% of the poverty line ends the credit for the whole year. If you're close to the line, check what counts in household income (modified AGI) before you enroll.
The math:
Sources: IRS Rev. Proc. 2026-26 · IRS PTC FAQs · Form 8962 instructions
A best fit for the situation described, not financial advice or a buy/sell recommendation. Partner links never change a pick.
| Household income (% of poverty line) | 2026 | 2027 |
|---|---|---|
| Less than 133% | 2.10% | 2.15% |
| 133% to under 150% | 3.14% → 4.19% | 3.23% → 4.30% |
| 150% to under 200% | 4.19% → 6.60% | 4.30% → 6.78% |
| 200% to under 250% | 6.60% → 8.44% | 6.78% → 8.66% |
| 250% to under 300% | 8.44% → 9.96% | 8.66% → 10.22% |
| 300% to 400% | 9.96% | 10.22% |
| Over 400% | No credit | No credit |
Within a band the percentage rises in a straight line and is rounded to the nearest 0.01%. Sources: IRS Rev. Proc. 2026-26 · IRS Rev. Proc. 2025-25 · 26 CFR 1.36B-3. The same 10.22% (2027) and 9.96% (2026) figures are the employer-coverage affordability test.
| Household | 2027: 100% (lowest for credit) | 2027: 400% cliff | 2027: most you pay for benchmark at 400% | 2026: 400% cliff |
|---|---|---|---|---|
| 1 | $15,960 | $63,840 | $544/mo | $62,600 |
| 2 | $21,640 | $86,560 | $737/mo | $84,600 |
| 3 | $27,320 | $109,280 | $931/mo | $106,600 |
| 4 | $33,000 | $132,000 | $1,124/mo | $128,600 |
| 5 | $38,680 | $154,720 | $1,318/mo | $150,600 |
| 6 | $44,360 | $177,440 | $1,511/mo | $172,600 |
| 7 | $50,040 | $200,160 | $1,705/mo | $194,600 |
| 8 | $55,720 | $222,880 | $1,898/mo | $216,600 |
48 states + DC. 2027 coverage uses the 2026 HHS guidelines ($15,960 + $5,680 per extra person); 2026 coverage uses the 2025 guidelines ($15,650 + $5,500). Alaska and Hawaii use higher guidelines (pick them in the calculator). Sources: HHS 2026 poverty guidelines · HHS 2025 poverty guidelines · 26 CFR 1.36B-1(h) · IRS PTC FAQs.
At the cliff, a household pays at most 10.22% of income for the benchmark plan. One dollar over, it pays the full price. How big that jump is depends on local premiums and ages; older people and high-cost areas lose the most.
Advance credit is based on the income you estimate when you enroll. At tax time, Form 8962 recomputes it with your actual income. For tax years before 2026 a cap limited what most people paid back; for 2026 and later, you repay the full difference.
“There is no repayment cap for tax years after 2025. For tax years after 2025, you must repay the full amount by which your advance credit payments exceed your Premium Tax Credit.” — IRS PTC FAQ Q31
Source: IRS PTC FAQs
Sources: IRS PTC FAQs · HealthCare.gov coverage gap · HealthCare.gov cost-sharing reductions
Why trust this: every percentage and poverty figure links to the IRS revenue procedure, regulation or HHS notice it comes from. The math follows Form 8962 step by step and reproduces the regulation's worked examples.
Not tax advice. We republish IRS and HHS figures with dates and do the arithmetic on what you type. No plan quotes, no insurer picks.
Take the monthly premium of the second lowest cost silver plan for your household and subtract your expected share: household income times the IRS applicable percentage, divided by 12. The credit can't be more than the premium of the plan you pick (26 CFR 1.36B-3).
400% of the poverty line: $63,840 for one person, $86,560 for two, $109,280 for three and $132,000 for four in the 48 states and DC, using the 2026 HHS guidelines. Alaska and Hawaii are higher.
For the benchmark silver plan, 2.15% of income below 133% of the poverty line, rising to 10.22% from 300% to 400% (IRS Rev. Proc. 2026-26). Over 400% there is no credit.
You lose the whole premium tax credit for the year and must repay any advance credit paid to your insurer, with no repayment cap for tax years after 2025 (IRS FAQ Q31).
The 2026 HHS guidelines, the ones in effect when open enrollment starts on Nov. 1, 2026 (26 CFR 1.36B-1(h)). The IRS gives the same rule: the 2025 credit used the 2024 guidelines.
Generally no. In states that didn't expand Medicaid, adults below 100% who don't qualify for Medicaid fall into a coverage gap (HealthCare.gov). If the Marketplace estimated at least 100% when you enrolled, you keep advance credits even if income ends up lower.
For plan years starting in 2027, job coverage is affordable if your share of the cheapest self-only plan that meets minimum value is no more than 10.22% of household income (9.96% in 2026). If it's affordable, you can't get the credit.
Facts, not insurance advice. We don't sell insurance or provide quotes; confirm coverage and requirements with the insurer, an agent or your state insurance department.