Index/Topics/Premium Tax Credit Eligibility

Premium Tax Credit Eligibility

The law restricts PTC eligibility for many lawfully present immigrants and lowers the federal match for certain emergency Medicaid claims.

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Jan 12, 2026
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What are the 2026 MAGI limits for premium tax credits under the Affordable Care Act?

The 2026 eligibility limits for premium tax credits under the Affordable Care Act return to a MAGI-based cutoff tied to the Federal Poverty Level: generally households with MAGI between 100% and 400% ...

Jan 14, 2026
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What is the income threshold for full ACA premium tax credits?

The income threshold that determines eligibility for premium tax credits under the Affordable Care Act returns to 400 percent of the federal poverty level (FPL) for coverage and tax year 2026 unless C...

Jan 15, 2026
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Common errors when determining MAGI from 1040 for tax credits?

Calculating Modified Adjusted Gross Income (MAGI) from Form 1040 is a routine gatekeeper for many tax credits and benefits, but taxpayers commonly misapply the concept by stopping at AGI or using the ...

Jan 19, 2026

How have recent federal laws and H.R.1/OBBBA changes altered state incentives to fund immigrant health coverage?

The recent federal changes in the One Big Beautiful Bill Act (OBBBA/H.R.1) tighten who counts as a federally “eligible alien,” restrict premium tax credit (PTC) access, and lower some federal matching...

Jan 12, 2026

What documentation do I need to file when reconciling excess premium tax credits?

Form 8962 (Premium Tax Credit) plus the Health Insurance Marketplace statement, Form 1095‑A, are the core documents required to reconcile any Advance Premium Tax Credit (APTC) and report excess APTC o...

Jan 10, 2026

What are the exact 2025 dollar repayment caps on excess APTC by income band and family size?

The law in effect for the 2025 tax year (claims reconciled on 2026 returns) retains statutory dollar caps on how much taxpayers with household incomes below 400% of the federal poverty level (FPL) mus...

Jan 6, 2026

Do households above 400% of the federal poverty level qualify for premium tax credits under the American Rescue Plan or Inflation Reduction Act?

Households with incomes above 400 percent of the federal poverty level (FPL) were made eligible for the Affordable Care Act’s premium tax credits by the American Rescue Plan (ARPA) and that eligibilit...