Federal Poverty Level

How to use the income table

1. Choose the year you want coverage. The heading identifies the coverage year and the federal guideline year used.
2. Find your household-size row. Use the Marketplace household rules below.
3. Compare your expected annual household income with the percentages across that row.

For example, a family of four expecting $66,000 in household income for 2027 is at 200% FPL: $66,000 ÷ $33,000 × 100 = 200%. This comparison helps you understand the income range; the Marketplace application determines available assistance.

Which income and household size should you use?

Use expected income for the coverage year

Marketplace savings use modified adjusted gross income (MAGI), not simply take-home pay. MAGI starts with adjusted gross income and adds certain amounts, such as tax-exempt interest and non-taxable Social Security benefits. Your estimate should reflect the year you want coverage. See which income types HealthCare.gov includes.

Count your Marketplace household

A household usually includes the tax filer, spouse, and tax dependents, including people who do not need insurance. Sharing an address does not automatically make someone part of your Marketplace household. Exceptions apply, including certain custody and family situations. Check the official household rules.

Examples: reading the 2027 coverage table

These illustrations use the 2026 guidelines for 2027 coverage in the 48 contiguous states and D.C. They are income comparisons, not premium quotes.

One person with $31,920 in annual household income

The one-person 100% figure is $15,960. Dividing $31,920 by $15,960 gives 2, so this example is at 200% FPL.

A family of four with $82,500 in annual household income

The four-person 100% figure is $33,000. Dividing $82,500 by $33,000 gives 2.5, so this example is at 250% FPL.

A self-employed applicant estimating next year’s income

If a business expects $70,000 in revenue and $20,000 in allowable business expenses, the illustrated net business income is $50,000. That is one component of household income; other income and applicable adjustments still matter. HealthCare.gov explains self-employment income.

Common questions about FPL and Marketplace coverage

Which poverty guidelines apply to 2027 health insurance?

For 2027 Marketplace premium tax credit calculations, use the 2026 federal poverty guidelines. For 2026 coverage, use the 2025 guidelines. The 2027 coverage table above is not a table of 2027 HHS poverty guidelines. CMS’s 2027 guidance illustrates the applicable amounts.

Do I use this year’s income or last year’s income?

Estimate household income for the year you want coverage. A prior tax return can help you start, but adjust for expected changes. The prior-year reference in the table concerns the federal guidelines, not the income year. Read the income-estimation guidance.

Is Marketplace income the same as take-home pay?

No. Marketplace savings use MAGI. Use the income explanation above and the linked official guidance to identify the amounts relevant to your household.

Who counts in my household?

Usually you, your spouse, and your tax dependents. Include household members who do not need coverage, and check the exceptions before applying. Review who to include.

What is the difference between a premium tax credit and a cost-sharing reduction?

A premium tax credit helps reduce the monthly premium for eligible Marketplace coverage. Cost-sharing reductions can reduce deductibles, copayments, and coinsurance for eligible applicants who select a Silver plan. Income-based cost-sharing reductions generally apply from 100% through 250% FPL, subject to eligibility rules. Learn about Silver-plan savings.

The 138% column is a reference point, not a universal Medicaid eligibility cutoff. Medicaid and CHIP use separate rules that vary by state and applicant category. Check Medicaid and CHIP information.

What should I do if my income changes during the year?

Update your Marketplace application as soon as possible when income, household members, or other coverage changes. Your assistance may change, and excess advance premium tax credits may need to be repaid when you file your tax return. See which changes to report.

Sources, calculations, and review date

Published by The Jordan Insurance Agency. Federal amounts are supplied by the U.S. Department of Health and Human Services (HHS). The agency publishes this table and practical insurance explanation. Figures and source references checked October 7, 2026.

• HHS poverty guidelines and prior-year guidelines: 2025 base of $15,650 plus $5,500 per additional person; 2026 base of $15,960 plus $5,680 per additional person.
• HealthCare.gov FPL explanation and CMS Plan Year 2027 guidance: how guidelines relate to coverage.

Calculation: multiply the household’s 100% guideline by the selected percentage divided by 100. For example, 250% is 2.5 times the guideline. Table values are rounded to the nearest dollar for reference; use official application determinations for eligibility. Alaska and Hawaii use separate HHS tables. New years will be added after their applicable guidelines are verified.

To reference this resource, cite The Jordan Insurance Agency, “Federal Poverty Level: 2026 & 2027 Marketplace Coverage,” figures checked October 7, 2026, and include the relevant 2027 table link or 2026 table link.