Form 8962 line 7 applicable figure.

Table 2: selected rows

The IRS table lists every whole percentage from 150 to 399 individually; the calculator above holds all of them. The rows shown are an excerpt read from Table 2 of the 2025 instructions.

How lines 7 and 8 work

The instructions say to enter the Table 2 decimal that applies to line 5; it is used to calculate your contribution amount. Line 8a, the annual contribution amount, is line 3 times line 7, rounded to the nearest whole dollar. Line 8b, the monthly contribution amount, is 8a divided by 12, rounded to the nearest whole dollar. Those feed column (c) of line 11 or lines 12 to 23, where the credit is the lesser of the premium paid and the premium for the second-lowest-cost silver plan minus the contribution amount, per the column headings on the form.

Worked example

Household income of $48,000 for a family of two in the 48 states and DC is 234% of the $20,440 poverty line (line 5 of 234). Table 2 gives 0.0336, so line 8a is $48,000 times 0.0336 = $1,612.80, rounded to $1,613, and line 8b is $134. Amounts are illustrative.

What this page does not do

It does not compute line 5 or the credit. See line 4 for the poverty line and line 2a for modified AGI. To test the 400% line, use the ACA subsidy cliff calculator.

Sources

• Instructions for Form 8962 (2025): Line 7 text, Table 2 and the line 8a and 8b sequence. Read November 2, 2026.
• Form 8962 (2025): The exact wording of lines 5 to 8b and column headings for line 11. 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.