In 2026, 300 percent of the federal poverty level equals $47,880 in annual income for a single person and $99,000 for a family of four in the 48 contiguous states and D.C. The Department of Health and Human Services publishes new base poverty guidelines each January, and this threshold — three times that base — is the cutoff or benchmark for several federal benefits, most notably premium tax credits on the ACA Marketplace and many state CHIP programs.
2026 Income Limits by Household Size
The figures below took effect January 13, 2026, and apply to the 48 contiguous states and the District of Columbia.1Federal Register. Annual Update of the HHS Poverty Guidelines
- 1 person: $15,960 base → $47,880 at 300%
- 2 people: $21,640 base → $64,920 at 300%
- 3 people: $27,320 base → $81,960 at 300%
- 4 people: $33,000 base → $99,000 at 300%
- 5 people: $38,680 base → $116,040 at 300%
- 6 people: $44,360 base → $133,080 at 300%
- 7 people: $50,040 base → $150,120 at 300%
- 8 people: $55,720 base → $167,160 at 300%
For households larger than eight, add $5,680 per additional person to the base, then multiply the new total by three.2U.S. Department of Health and Human Services. 2026 Poverty Guidelines
Alaska and Hawaii
Both states have higher guidelines because of elevated costs. In Alaska, 300 percent of FPL is $59,850 for one person and $123,750 for a family of four, with $7,100 added per additional person past eight. In Hawaii, the same benchmarks are $55,080 and $113,850, with $6,530 added per person past eight.1Federal Register. Annual Update of the HHS Poverty Guidelines
What Counts as Income
The multiplication is easy. Figuring out what income to plug in is where people go wrong. Most health-coverage programs, including the Marketplace and Medicaid, use Modified Adjusted Gross Income (MAGI), not the gross pay on your W-2.
MAGI starts with your adjusted gross income from your tax return, then adds back three items: tax-exempt interest, non-taxable Social Security benefits, and excluded foreign income.3HealthCare.gov. Modified Adjusted Gross Income (MAGI) If you draw Social Security, the non-taxable portion still counts here even though it doesn’t appear in your AGI. That single adjustment can push a borderline household over the 300 percent line.
MAGI does not include gifts, life insurance proceeds, or child support you receive. Pulling a number straight from a pay stub, or eyeballing your W-2, can produce a figure that meaningfully differs from the one the Marketplace will actually use.
Who Counts in Your Household
Household size decides which row of the table applies to you, and for Marketplace purposes it isn’t the same as who sleeps under your roof. Your household is you, your spouse if you have one, and anyone you claim as a tax dependent.4HealthCare.gov. Who to Include in Your Household
Roommates don’t count unless you claim them as dependents. An unmarried partner counts only if you share a child or you claim the partner as a dependent. A non-dependent adult child under 26 is included only if you want to put them on your Marketplace plan.
What Being at 300 Percent of FPL Actually Means
The 300 percent mark isn’t a single on-off switch. It sits inside the eligibility range for several programs and uses different mechanics in each.
Marketplace Premium Tax Credits
Starting in 2026, eligibility for the ACA premium tax credit requires household income between 100 and 400 percent of FPL.5Congressional Research Service. Enhanced Premium Tax Credit and 2026 Exchange Premiums The enhanced subsidies from the American Rescue Plan and Inflation Reduction Act expired at the end of 2025, restoring the 400 percent income cap and returning the subsidy formula to its earlier, less generous levels.
At 300 percent of FPL you still qualify for a premium credit, just a smaller one than someone at 200 percent would receive. The credit is set so you’re expected to pay a fixed share of your income toward a benchmark silver plan, with the government covering the rest; as income climbs toward 400 percent, your expected share grows and the credit shrinks.
Cost-Sharing Reductions Stop Earlier
Cost-sharing reductions, which lower deductibles and copays on silver plans, are only available up to 250 percent of FPL. If you land at 300 percent, you’re above that cutoff. You keep the premium credit but pay standard deductibles and copays.
Children’s Health Insurance Program
CHIP covers children in families that earn too much for Medicaid but struggle to afford private coverage. States set their own income limits, and many cap eligibility somewhere between 200 and 300 percent of FPL, though some go higher. States with limits above 300 percent may keep them or roll them back to 300 percent.6Medicaid.gov. CHIP Eligibility and Enrollment If your family of four sits near $99,000, checking your state’s specific CHIP threshold is worth doing; the coverage costs far less than a child’s Marketplace plan.
Programs Where 300 Percent Is Too High
Several benefits people associate with poverty thresholds use much lower cutoffs. SNAP applies a gross income limit of 130 percent of FPL.7USDA Food and Nutrition Service. SNAP Eligibility Reduced-price school meals use 185 percent.8USDA Food and Nutrition Service. Child Nutrition Programs – Income Eligibility Guidelines (2025-2026) LIHEAP energy assistance generally caps at 150 percent of FPL or 60 percent of state median income, whichever is higher.9The LIHEAP Clearinghouse. LIHEAP Income Eligibility for States and Territories A household at 300 percent sits well above the ceiling for any of these.
If Your Income Changes Mid-Year
Estimating income at enrollment is only the start. If you took advance premium tax credits based on a projection near 300 percent of FPL and your actual income lands higher, you reconcile the difference on IRS Form 8962 with your tax return.10Internal Revenue Service. Instructions for Form 8962 Excess subsidy has to be paid back.
2026 changes the stakes. In earlier years, repayment was capped by income tier; a household between 200 and 300 percent of FPL, for example, owed back no more than $1,950 no matter how large the actual overpayment. Beginning with the 2026 plan year, those caps are gone. You repay the full excess amount, regardless of income.11Centers for Medicare and Medicaid Services. Are There Limits to How Much Excess Advance Payments of the Premium Tax Credit Consumers Must Pay Back
If you get a raise, pick up freelance work, or realize investment gains during the year, report the change to the Marketplace so your monthly subsidy adjusts before the overpayment builds. A quiet mid-year income bump can turn into a four-figure bill at tax time.