U.S. · Form 8962 line 4
Form 8962 line 4 federal poverty line.
The poverty line amount you enter on line 4, by family size and state of residence, for tax year 2025.
Line 4 is the federal poverty line from Table 1-1 (48 contiguous states and DC), 1-2 (Alaska) or 1-3 (Hawaii) for the family size on line 1. For tax year 2025 the 2024 poverty lines apply, so a family of one in the 48 states and DC enters $15,060 and a family of two $20,440. Above 8 people, add $5,380 per extra person ($6,730 in Alaska, $6,190 in Hawaii).
Find your line 4 amount
Result
Tables 1-1, 1-2 and 1-3 (2025 return)
| Family size (line 1) | 48 states and DC (Table 1-1) | Alaska (Table 1-2) | Hawaii (Table 1-3) |
|---|---|---|---|
| 1 | $15,060 | $18,810 | $17,310 |
| 2 | $20,440 | $25,540 | $23,500 |
| 3 | $25,820 | $32,270 | $29,690 |
| 4 | $31,200 | $39,000 | $35,880 |
| 5 | $36,580 | $45,730 | $42,070 |
| 6 | $41,960 | $52,460 | $48,260 |
| 7 | $47,340 | $59,190 | $54,450 |
| 8 | $52,720 | $65,920 | $60,640 |
| Each person above 8 | Add $5,380 | Add $6,730 | Add $6,190 |
Which table to use
Check the box on line 4 for the state where you lived in 2025. If you moved during 2025 and lived in Alaska or Hawaii, or you file jointly and you and your spouse lived in different states, use the table with the higher dollar amounts for your family size. For 2025 the instructions say the 2024 federal poverty lines are used, as shown in the tables above.
Worked example
A family of 11 in the 48 states has 3 people above 8. Multiply $5,380 by 3 to get $16,140 and add it to $52,720, so line 4 is $68,860. The same family in Alaska enters $86,110 and in Hawaii $79,210, matching the instructions examples. Line 4 then feeds line 5, household income as a percentage of the poverty line.
What this page does not do
It does not decide your tax family size, household income or eligibility. For the percentage and applicable figure, see the line 7 page, and for a general poverty-level lookup use the federal poverty level calculator.
Sources
- Instructions for Form 8962 (2025): Line 4 text and Tables 1-1, 1-2 and 1-3, including the additional-person rule and examples. Read November 2, 2026.
- Form 8962 (2025): The exact wording of lines 1 to 5. Read November 2, 2026.
These are the tax year 2025 edition instructions and forms (published for returns filed in 2026). The IRS revises them each year, so thresholds, line numbers and limits can change; check the current edition before relying on a figure.
Frequently asked questions
What do I enter on Form 8962 line 4?
The federal poverty line amount from Table 1-1, 1-2 or 1-3 for the family size on line 1, and you check the box for the table used.
Which poverty line applies to a 2025 Form 8962?
The 2024 federal poverty lines, which the instructions show in Tables 1-1 to 1-3.
What is line 4 for a family of one in the 48 states and DC?
$15,060. Alaska is $18,810 and Hawaii is $17,310.
What if my family has more than 8 people?
Add $5,380 for each additional person in the 48 states and DC, $6,730 in Alaska or $6,190 in Hawaii.
What if my spouse and I lived in different states?
If you file jointly and lived in different states, or you moved to or from Alaska or Hawaii, use the table with the higher dollar amounts for your family size.
Not tax or legal advice
This page summarizes IRS instructions and is not tax, legal or financial advice. A CPA, enrolled agent or the IRS can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.