How to Calculate Your Federal Poverty Level (FPL)

To calculate your federal poverty level, divide your household’s annual income by the HHS poverty guideline for your household size and multiply by 100. The result is your FPL percentage, the number federal and state benefit programs use to decide whether you qualify. For 2026, the guideline is $15,960 for a single person and $33,000 for a family of four in the 48 contiguous states and the District of Columbia.¹

Here is the formula:

(Household annual income ÷ poverty guideline for your household size) × 100 = your FPL percentage

A family of four earning $46,200 divides by $33,000, gets 1.40, and lands at 140% of the federal poverty level. To work it in reverse, multiply the guideline by a program’s cutoff. A 138% FPL cutoff for a family of four is $33,000 × 1.38 = $45,540. Any family of four at or below that amount meets the income test.

2026 Poverty Guidelines by Household Size

The 2026 HHS poverty guidelines took effect January 13, 2026. These are the numbers to plug into the formula if you live in the 48 contiguous states or D.C.:¹

1 person: $15,960
2 people: $21,640
3 people: $27,320
4 people: $33,000
5 people: $38,680
6 people: $44,360
7 people: $50,040
8 people: $55,720

For households larger than eight, add $5,680 for each additional person.²

If You Live in Alaska or Hawaii

Alaska and Hawaii use their own, higher guidelines. Do not run the formula against the contiguous-states table if you live in either. For 2026, a single person’s guideline is $19,950 in Alaska and $18,360 in Hawaii. A family of four is $41,250 in Alaska and $37,950 in Hawaii.²

Counting Your Household

The household size you use in the formula is usually yourself, your spouse if you are married, and any dependents living with you. Dependents are typically children under 18 and other relatives who rely on you for more than half of their financial support.

Your most recent tax return is a reliable starting point. The dependents listed on your Form 1040 generally match who the government treats as part of your household for benefit eligibility.³ Some programs adjust the count. Medicaid, for example, counts expected children during pregnancy and excludes a relative caregiver’s income when determining a child’s eligibility.

Roommates who don’t share finances or a legal relationship with you aren’t part of your household. If a child splits time between two homes, the parent who claims the child as a dependent on their tax return is generally the one who counts that child.

Counting Your Income

Under the standard federal poverty definition, income means gross cash income before taxes and before deductions for health insurance or retirement contributions.⁴ Add up the household total across:

Wages and salaries (gross pay from W-2s and pay stubs)
Net self-employment earnings
Social Security retirement, survivor, and disability benefits
Unemployment compensation, veterans’ benefits, and workers’ compensation
Interest and dividends
Alimony, child support, and regular cash contributions from people outside the household

Non-cash benefits do not count. SNAP, federal housing subsidies, and Medicaid are excluded, and so are capital gains from selling property or investments.⁴

A Different Income Rule for Health Programs

Medicaid, the Children’s Health Insurance Program, and marketplace insurance subsidies do not use the gross-income figure above. They use modified adjusted gross income (MAGI): the adjusted gross income from your tax return plus untaxed foreign income, non-taxable Social Security benefits, and tax-exempt interest.⁵

A few practical differences: child support you receive counts as income under the Census definition but not under MAGI, because it isn’t taxable. Capital gains are excluded from the Census measure but included in MAGI. Workers’ compensation and certain veterans’ benefits are excluded from MAGI even though they count under the Census definition. Supplemental Security Income isn’t included in MAGI at all. For roughly 80% of low-income households, MAGI and gross income produce the same figure, but the gap matters if you receive child support, realize investment gains, or collect certain non-taxable benefits.⁶

Reading Your FPL Percentage

Once you have the percentage, compare it to the cutoff for the program you’re checking. Common 2026 thresholds for a family of four ($33,000 = 100% FPL):²

Medicaid in expansion states: 138% FPL, or $45,540 for a family of four
ACA marketplace premium tax credits: 100% to 400% FPL, or $33,000 to $132,000 for a family of four. Households below 100% FPL in expansion states typically qualify for Medicaid instead.⁷
LIHEAP energy assistance: up to 150% FPL ($49,500 for a family of four), though some states set the cutoff higher
SNAP gross income test: 130% FPL, or $42,900 for a family of four in most states

Cutoffs shift when a program changes its rules or when a state raises its own limit above the federal minimum. Confirm the current figure with the program before applying.

Watch the Benefit Cliff

Many programs use a hard cutoff, meaning a small income increase can end your benefits entirely. The premium tax credit shows the risk clearly: for 2026, the income cap returns to 400% of FPL after a temporary expansion that removed the cap for tax years 2021 through 2025.⁷ A family of four just above 400% FPL loses all premium subsidies, while a family just below still receives help.

If your income is near a program’s line, run the calculation before accepting a raise, cashing out investments, or making other moves that push your total up. Some programs phase benefits down gradually rather than cutting them at a single dollar amount, so check whether the one you rely on uses a hard cutoff or a sliding scale.

1
Federal Register. Annual Update of the HHS Poverty Guidelines
2
ASPE, HHS. 2026 Poverty Guidelines for the United States, Alaska, and Hawaii
3
Internal Revenue Service. Publication 501 – Dependents, Standard Deduction, and Filing Information
4
United States Census Bureau. About Poverty in the U.S. Population
5
HealthCare.gov. Modified Adjusted Gross Income (MAGI)
6
Office of the Assistant Secretary for Planning and Evaluation. Modified Adjusted Gross Income (MAGI) Income Conversion Methodologies
7
Internal Revenue Service. Questions and Answers on the Premium Tax Credit