United States · Poverty guidelines · 2026
400% federal poverty level 2026.
The income at 400 percent of the 2026 federal poverty guideline by household size, why 2027 ACA premium tax credits stop there, and a check for your income.
Short answer: 400% of the 2026 federal poverty guideline is $63,840 for one person, $86,560 for two, $109,280 for three and $132,000 for four in the 48 states and D.C., plus $22,720 for each person beyond eight. The 2027 ACA premium tax credit table in IRS Revenue Procedure 2026-26 ends at 400 percent, so household income above these figures gets no credit under that table.
Check your income against 400%
Result
Press Calculate to see the figures.
400% of the 2026 guideline by household size
| Household size | 48 states and D.C. | 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 |
| 7 | $200,160 | $250,200 | $230,160 |
| 8 | $222,880 | $278,600 | $256,280 |
For each person beyond eight add $22,720 in the 48 states and D.C., $28,400 in Alaska and $26,120 in Hawaii (four times the per-person guideline of $5,680, $7,100 and $6,530).
Why 400% matters for 2027 coverage
The applicable percentage table for 2027 in IRS Revenue Procedure 2026-26 has rows from less than 133 percent up to "at least 300% but not more than 400%", where the expected contribution is 10.22 percent of income. There is no row above 400 percent, so the table gives no premium tax credit at higher incomes. Coverage for 2027 uses the 2026 poverty guideline, which is why this page shows 2026 figures. The ACA subsidy income limits 2027 calculator works through the credit itself.
What changed and what is easy to get wrong
The most common error is using the wrong year. A 2027 marketplace plan looks at 2026 guidelines, so the 400 percent line for one person is $63,840, not a 2027 figure. Another is using the household income definition of a different program. For the premium tax credit, household income is modified adjusted gross income of the tax household, not the salary of one person.
Worked example
A family of four in Ohio has $120,000 of household income. 400% of $33,000 is $132,000, so they are at 363.6 percent of poverty ($120,000 divided by $33,000) and under the line. A family of four at $135,000 is at 409 percent and above it. The same $135,000 for a family of five, where 400% is $154,720, is under the line. Household size moves the cutoff by $22,720 per person.
Common mix-ups
- The cutoff is on the whole household. It is not per earner.
- Alaska and Hawaii have higher cutoffs. For one person $79,800 and $73,440.
- 400% is a table limit, not a bill. Whether you get a credit depends on the benchmark plan price and the full rules.
- 2026 guidelines are for 2027 coverage. Do not use the 2027 guidelines when they appear in January for a 2027 plan.
- Other programs use 400% differently. Some state programs have their own limits at or near 400 percent; check the program.
Method
400% of the guideline is the ASPE guideline times four, from the figures read on November 9, 2026. The household-size rows 1 to 8 are published values multiplied by four; beyond eight, the per-person amount times four is added to the eight-person figure. The statement about the premium tax credit table is from the 2027 table in Revenue Procedure 2026-26, which has no row above 400 percent. The checker divides your income by the 100% guideline and compares it with 400.
What this does not cover
- Whether you qualify for a credit, the benchmark plan price and your expected contribution.
- Whether Congress extends or changes the 400 percent rule, which would not be in this table.
- Medicaid, CHIP and state subsidy rules.
- The 2027 guidelines, which have not been published.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- HHS ASPE: 2026 Poverty Guidelines (retrieved November 9, 2026)
- IRS Revenue Procedure 2026-26: 2027 applicable percentage table (400% of the poverty line cap) (retrieved November 9, 2026)
- USDA SNAP Fiscal Year 2027 Cost-of-Living Adjustments (memo dated August 21, 2026) (retrieved November 9, 2026)
Frequently asked questions
What is 400% of the federal poverty level in 2026?
$63,840 for one person, $86,560 for two, $109,280 for three and $132,000 for four in the 48 states and D.C.
What income is 400% FPL for a family of 4?
$132,000 for 2026 in the 48 states and D.C.; $165,000 in Alaska and $151,800 in Hawaii.
Which poverty level does 2027 ACA coverage use?
The 2026 guidelines, which is why this page is the 2027 coverage cutoff.
Is there a subsidy above 400% FPL?
Not under the 2027 applicable percentage table in Revenue Procedure 2026-26, which ends at 400 percent.
How do I calculate 400% of poverty?
Multiply the guideline for your household size by four. For one person, $15,960 times 4 is $63,840.
Does 400% FPL change each year?
Yes, whenever HHS publishes new guidelines, usually in January.
Where do the figures come from?
HHS ASPE for the guideline and IRS Revenue Procedure 2026-26 for the table, linked in the sources.
Not financial or legal advice
This page is general information from an unofficial guide, not financial or legal advice. Each program decides which poverty guideline and percentage it uses and when it updates. Check with the program. Nothing you type is sent anywhere. It runs in your browser.