In 2026, 400 percent of the federal poverty level is $63,840 for a single person and $132,000 for a family of four in the 48 contiguous states and the District of Columbia.1ASPE. 2026 Poverty Guidelines – 48 Contiguous States The number matters because it has long marked the upper income limit for Affordable Care Act premium tax credits, and a temporary law that lifted that cap was scheduled to expire at the end of 2025.2Office of the Law Revision Counsel. 26 USC 36B – Refundable Credit for Coverage Under a Qualified Health Plan
2026 Income Thresholds by Household Size
The Department of Health and Human Services publishes a base poverty guideline each year and multiplies produce program thresholds. For 2026, the base guideline for one person in the contiguous states is $15,960, and four times that figure is $63,840. The 2026 guidelines took effect on January 13, 2026.3Federal Register. Annual Update of the HHS Poverty Guidelines
For the 48 contiguous states and D.C., 400% FPL in 2026 works out to:1ASPE. 2026 Poverty Guidelines – 48 Contiguous States
- 1 person: $63,840
- 2 people: $86,560
- 3 people: $109,280
- 4 people: $132,000
- 5 people: $154,720
- 6 people: $177,440
- 7 people: $200,160
- 8 people: $222,880
For each additional person beyond eight, add $22,720.3Federal Register. Annual Update of the HHS Poverty Guidelines
Higher Thresholds for Alaska and Hawaii
HHS publishes separate, higher guidelines for Alaska and Hawaii. In Alaska, 400% FPL in 2026 is $79,800 for one person, $108,200 for two, $136,600 for three, and $165,000 for four, with $28,400 added for each additional person beyond eight. In Hawaii, the same tier is $73,440 for one person, $99,560 for two, $125,680 for three, and $151,800 for four, with $26,120 added for each additional person beyond eight.3Federal Register. Annual Update of the HHS Poverty Guidelines
The poverty guidelines do not set separate figures for Puerto Rico or other U.S. territories. Programs serving those areas generally use the contiguous-states guidelines or their own procedures.3Federal Register. Annual Update of the HHS Poverty Guidelines
Who Counts in Your Household
The right threshold depends on your household size, and for health insurance subsidies and most FPL-based programs that size comes from your tax return rather than from who lives under your roof. Your household includes you as the tax filer, your spouse if you are legally married, and your tax dependents, including children of any age you claim. Children under 21 who live with you and are in your care count as well, even if you do not claim them as dependents.4HealthCare.gov. Who’s Included in Your Household
Roommates, divorced or legally separated spouses, and unmarried domestic partners generally do not count unless you claim them as tax dependents or share a child. If someone else claims you as a dependent, you are part of their household, not your own.4HealthCare.gov. Who’s Included in Your Household
How Your Income Is Measured Against the Threshold
The income figure compared to 400% FPL is Modified Adjusted Gross Income (MAGI). MAGI starts with Adjusted Gross Income from line 11 of Form 1040, which already includes wages, salaries, taxable interest, dividends, capital gains, and most other income.5Internal Revenue Service. Modified Adjusted Gross Income Three items are then added back:6HealthCare.gov. Modified Adjusted Gross Income (MAGI) – Glossary
- Non-taxable Social Security benefits (the portion of your Social Security not included in taxable income)
- Tax-exempt interest reported on Form 1040, line 2a
- Foreign earned income excluded from U.S. taxes using Form 2555
If you are self-employed, business income counts after business expenses.7HealthCare.gov. What’s Included as Income For the 400% FPL comparison, you add together the MAGI of everyone in your tax household who is required to file a return.
Why the 400% Line Matters for Health Insurance
The most consequential use of 400% FPL is eligibility for the premium tax credit that helps pay for health insurance bought through the federal or state marketplace. Under the base structure of the Affordable Care Act, the credit is available only to households with income between 100% and 400% of FPL.2Office of the Law Revision Counsel. 26 USC 36B – Refundable Credit for Coverage Under a Qualified Health Plan One dollar of income above the line meant losing the entire subsidy, an effect often called the subsidy cliff.
From 2021 through 2025, Congress temporarily removed that cliff. The American Rescue Plan Act first lifted the 400% cap, and the Inflation Reduction Act extended the change through the end of 2025. During those years, households above 400% FPL could still receive credits as long as the benchmark silver plan cost more than 8.5% of household income, and no enrollee had to pay more than 8.5% of income toward the second-lowest-cost silver plan.2Office of the Law Revision Counsel. 26 USC 36B – Refundable Credit for Coverage Under a Qualified Health Plan
Those enhanced provisions applied only to taxable years beginning before January 1, 2026.2Office of the Law Revision Counsel. 26 USC 36B – Refundable Credit for Coverage Under a Qualified Health Plan If the enhanced credits lapse and no replacement is enacted, the original cliff at 400% FPL returns in full, and households above the line receive no premium tax credit. Congressional action could change that outcome.
Repaying Advance Credits If You Cross the Line
If you take advance premium tax credits during the year and your actual income comes in higher than you estimated, you may have to pay some or all of the credit back when you file. This reconciliation is done on IRS Form 8962.
The repayment rules tightened for 2026. In earlier years, repayment was capped for households under 400% FPL. A single filer between 300% and 400% FPL, for example, owed back no more than $1,625 regardless of how much excess credit was received.8Internal Revenue Service. Instructions for Form 8962 For the 2026 tax year and later, those caps have been eliminated. You must repay the full excess amount, no matter your income level.9CMS. Are Consumers Required to Pay Back All of Their Advance Payments of the Premium Tax Credit
Accurate income estimates matter more than they used to. If your income lands above 400% FPL after a full year of advance credits, you could owe back the entire amount at tax time. Reporting income changes to the marketplace during the year is the practical way to avoid that.
Other Programs That Use the 400% Threshold
Health insurance is the most prominent use of the 400% mark, but it appears elsewhere. U.S. Citizenship and Immigration Services uses 400% of FPL to determine eligibility for a reduced filing fee on the naturalization application, Form N-400.10U.S. Citizenship and Immigration Services. Poverty Guidelines Other federal and state programs use different percentages of FPL for their own rules, but 400% remains the most commonly referenced upper boundary for middle-income assistance.3Federal Register. Annual Update of the HHS Poverty Guidelines