The 2026 income range for the 48 contiguous states and D.C.
For 2026, your household income generally must be at least 100% but no more than 400% of the federal poverty line to qualify for the PTC. In limited circumstances, you may still qualify if your household income is below 100% of the federal poverty line.
| Household size | 100% FPL | 400% FPL |
|---|---|---|
| 1 | $15,650 | $62,600 |
| 2 | $21,150 | $84,600 |
Note: Alaska and Hawaii have separate, higher federal poverty guidelines, so different income limits apply.
Source: Internal Revenue Service
Why the income cap came back for 2026
For 2021 through 2025, temporary rules removed the 400% FPL cap, temporarily allowing higher earners to qualify. Those enhancements expired at the end of 2025, so for 2026 coverage, the original ACA rule is back: household income above 400% of the FPL disqualifies you from the credit entirely.
Other requirements besides income
- You’re enrolled in a plan through the Health Insurance Marketplace.
- You’re not eligible for other minimum essential coverage, like an affordable employer plan or Medicaid.
- You’re filing a tax return.
- You can’t be claimed as a dependent by another taxpayer.
What disqualifies you
Being eligible for affordable employer-sponsored coverage that provides minimum value can make you ineligible for the PTC, even if you don’t enroll in the employer plan.
Filing as married filing separately typically disqualifies you too, although there are exceptions for cases of domestic abuse or spousal abandonment.
How to check your eligibility
- Estimate your household income for the coverage year.
- Compare it against the FPL range for your household size.
If you’re already receiving the PTC in advance, keep your Form 1095-A on hand so you can reconcile it accurately with Form 8962 when you file your taxes. Failure to include Form 8962 will cause the IRS to reject your return.
