Federal Poverty Level Guidelines

What are Federal Poverty Levels Used for?

Federal Poverty Levels, also known as Federal Poverty Guidelines, Federal Poverty Line, or simply FPL, are used to determine eligibility for cost assistance when purchasing insurance through the State or Federal Health Insurance Marketplace.

Federal Poverty Levels are also used to determine eligibility for Medicaid, CHIP, and various other non-healthcare-related assistance programs (see a full list and more details on the guidelines below).

Whether you’re determining eligibility for healthcare or other assistance programs, we have the latest poverty levels with detailed explanations below. For a simplified version, please visit Federal Poverty Levels (FPL) For ACA Coverage.

TIP: The guidelines you use depend on the specific program or purpose. For Medicaid/CHIP, cost assistance, and taxes, you may need to reference guidelines from different years. Be sure to use the correct guidelines for each purpose. When in doubt, consult official government websites and IRS tax documents for the necessary poverty level information, and pay close attention to the year-specific tables required for any program.

FACT: The Federal Register publishes the guidelines annually (for example, the Federal Register notice for the 2023 Poverty Guidelines was published on January 19, 2023.). The guidelines required for tax filing are also found on the 8962 form (keep in mind the poverty levels you need for tax filing will likely be from previous years).

NOTE: The 400% Federal Poverty Level (FPL) Subsidy Cliff was temporarily removed by the American Rescue Plan and extended through 2025 by the Inflation Reduction Act. Until 2025, if your income exceeds 400% FPL, tax credits will gradually decrease as your taxable income rises.

The 2023 Federal Poverty Guidelines (for 2024 Cost assistance and 2023 Medicaid/CHIP)

Below are the 2023 Federal Poverty Guidelines that went into effect in early 2023 (the ones used for 2023 Medicaid/CHIP and for 2024 marketplace cost assistance).^[1]

These guidelines are crucial for determining all cost assistance under the Affordable Care Act. Specifically, they are used for:

• Medicaid/CHIP between late Jan 2023 – Jan 2024 after the poverty level guidelines are published (exact dates subject to change each year).
• 2024 marketplace cost assistance on all marketplace health plans held in 2023 – 2024 and purchased during open enrollment for 2024 (which runs from November 1, 2023, to January 15, 2024).
• For special enrollment in 2024.
• For ACA taxes filed for the 2024 calendar year (filed in 2025).

NOTE: Our federal poverty guideline list includes the 100% poverty level, the 138% Medicaid expansion threshold, the 250% CSR subsidy threshold, and the 500% premium tax credit threshold. This allows you to quickly determine what assistance you may qualify for. Please note that for Medicaid Expansion, you qualify if your income is below 138%. For CSR, the threshold is between 100% and 250%, and for tax credits, it is between 100% and 500%. See more details on subsidies under the ACA.

TIP: For mobile and smaller screen sizes, drag the table below to scroll and see the different poverty levels.

The following guideline figures represent annual income.

NOTE: Alaska and Hawaii use different guidelines (see below).

For families/households with more than 8 persons, add $6,430 for each additional person.

For families/households with more than 8 persons, add $5,910 for each additional person.

FACT: The Federal Register notice for the 2023 Poverty Guidelines was published on January 19, 2023.

The 2022 Federal Poverty Guidelines (for 2023 Cost assistance and 2022 Medicaid/CHIP)

Below are the 2022 Federal Poverty Guidelines that went into effect in early 2022 (the ones you use for 2022 Medicaid/CHIP and for 2023 marketplace cost assistance).^[2]

These guidelines are the key to all cost assistance under the Affordable Care Act. Specifically, these guidelines are used for:

• Medicaid/CHIP between late Jan 2022 – Jan 2023 after the poverty level guidelines are published (exact dates subject to change each year).
• 2023 marketplace cost assistance on all marketplace health plans held in 2022 – 2023 and purchased during open enrollment for 2023 (which runs from November 1, 2022, to January 15, 2023).
• For special enrollment in 2023.
• For ACA taxes filed for the 2023 calendar year (filed in 2024).

For families/households with more than 8 persons, add $4,720 for each additional person.

For families/households with more than 8 persons, add $5,900 for each additional person.

For families/households with more than 8 persons, add $5,430 for each additional person.

FACT: The Federal Register notice for the 2023 Poverty Guidelines was published on January 21st, 2022.

The 2021 Federal Poverty Guidelines (for 2022 Cost assistance and 2021 Medicaid/CHIP)

Below are the 2021 Federal Poverty Guidelines that went into effect in early 2021 (the ones you use for 2021 Medicaid/CHIP and for 2022 marketplace cost assistance).^[3]

These guidelines are the key to all cost assistance under the Affordable Care Act. Specifically, these guidelines are used for:

• Medicaid/CHIP between late Jan 2021 – Jan 2022 after the poverty level guidelines are published.
• 2022 marketplace cost assistance on all marketplace health plans held in 2022 and purchased during open enrollment for 2022 (which runs from November 1, 2021, to December 15, 2021, and which uses the 2021 levels).
• For special enrollment in 2022.
• For ACA taxes for the 2022 calendar year filed in 2023.

NOTE: Alaska and Hawaii use different guidelines (see this link to guidelines as published in the Federal Register).

FACT: The Federal Register notice for the 2021 Poverty Guidelines was published on February 1st, 2021.

Medicaid and CHIP: You can sign up for Medicaid and CHIP 365 days a year. You may qualify for free or low-cost care for Medicaid based on income and family size if you make 138% of the poverty level or, for example, $17,775 individual or $36.570 for a family of four in 2021. Specifics may differ by state.

Healthcare Cost Assistance: You may qualify for marketplace cost assistance based on income and family size each year if you make between 100% – 400% of the federal poverty level. For 2022 assistance, you’ll use the 2021 poverty levels. Thus, if you make between $12,880 – $51,520 as an individual or $26,500 – $106,000 as a family in 2022, you’ll qualify for cost assistance. Please note marketplace cost assistance can be taken in advance based on projected income but is adjusted for actual income at tax time.

TIP: See the poverty level archives for old charts (if you need them for example back taxes).

Everything You Ever Wanted to Know About the Federal Poverty Guidelines

Below is a quick list of everything you need to know about poverty guidelines and healthcare.

Skip to the next section for past poverty level guidelines, or see our page dedicated to the 2019 Federal Poverty Guidelines.

Here are some important poverty level facts:

• • Each year, the Department of Health and Human Services (HHS) publishes the Federal Poverty Level guidelines in the Federal Register. On this page, we’ve compiled a collection and explanation of these guidelines, but you can always go directly to the source (HHS) to confirm specifics.
  • HHS only publishes the 100% poverty guidelines, we show you how to calculate other guidelines below (as demonstrated with the poverty level above). This can be helpful for determining eligibility for various assistance programs that use the poverty level.
  • TAX SEASON GUIDELINES: The guidelines you need for each year’s tax season can be found on the 8962 form which is published annually by the IRS. That is the form you’ll use to determine premium cost assistance and repayments.
  • It is important to understand that different programs and forms will require you to use different year’s poverty level guidelines, for example, the 2019 numbers are used for 2019 Medicaid and CHIP starting after they are published, 2020 premium and out-of-pocket cost assistance on plans held in 2020 (purchased during open enrollment 2019 and via special enrollment in 2020), and for taxes that have to reference the 2019 tables filed in any year. Other poverty programs may have other specific rules, so pay attention to detail here. Consider, the 2019 guidelines will be used for taxes filed April 15, 2021 (as those taxes will deal with 2020 tax credits, which will have been based on the 2019 poverty level).
  • With the above said, Medicaid and CHIP always use current guidelines. So as soon as the new guidelines are out, Medicaid and CHIP programs adopt them immediately.
  • HOW POVERTY LEVELS ARE CALCULATED: The poverty level is determined by household income and size (details in MAGI below). Generally, this means income after deductions, with some income types like most forms of Social Security added back in, although the details can be complex.
  • Tax credit eligibility is based on actual income for the year. Since marketplace cost assistance can be taken in advance, many will base their assistance on projected income.
  • ELIGIBILITY FOR PREMIUM TAX CREDITS: If you or your household project to make between 100% – 500% (extended from 400%) of the Federal Poverty Level in MAGI (annual Modified Adjusted Gross Income, which is claimed household income after most deductions), you may qualify for premium tax credits on the Health Insurance Marketplace.
  • MEDICAID AND CHIP ELIGIBILITY: If your household income is less than 138% of the Federal Poverty Level and your state expanded Medicaid, you may qualify for Medicaid or CHIP.
    Note: Medicaid eligibility is effectively 138%, not 133%. CHIP eligibility thresholds are often higher for children and parents, typically scaling down as children get older. Medicaid is generally based on monthly income rather than annual. Rules may differ depending on whether your state has expanded Medicaid.
  • MEDICAID GAP: If yours or your household income is under 100% of the Federal Poverty Level (below “the poverty line”) and your state didn’t expand Medicaid, you may fall in the Medicaid Gap resulting in limited coverage options.
  • COST ASSISTANCE FOR SILVER PLANS: If your household income is between 100% – 250% of the Federal Poverty Level you may qualify for out-of-pocket cost assistance on Silver plans sold through the Marketplace. The closer your income is to 100%, the more it caps your out-of-pocket costs.
  • Other assistance programs have unique eligibility guidelines. For instance, the Life-line program (the one where you can get a free or low cost “Obama phone” or broadband) uses 135% of the poverty level as a guideline.
  • Cost assistance for the Affordable Care Act is based on household income (family income). Household or family income for the ACA is calculated using the Modified Adjusted Gross Income (MAGI) of the head of household (and spouse, if filing jointly) plus the Adjusted Gross Income (AGI) of anyone claimed as a dependent. If you are filing as single, only your MAGI is counted.

• Tax credits can be taken in advance, based on the Federal Poverty Level, and are adjusted on form 8962 at the end of the year.

TIP: Advanced Premium Tax Credits (APTCs) are based on projected annual MAGI. If your income changes during the year, you’ll need to adjust your tax credits by contacting the marketplace. If you take too much upfront, you could end up owing money back; if you don’t take enough, you could be owed more at the end of the year. This is crucial to understand for those who gain or lose employment. Meanwhile, Medicaid does not have repayment limits and is generally based on monthly income. Learn more about repayments and refunds.

Quick Reference For Assistance Program Thresholds

Each assistance program may use different percentages of the Federal Poverty Level (FPL) as eligibility thresholds. Below is a quick overview of the FPL percentages used by various programs:

100% = Baseline Eligibility for Community Service Block Grant (CSBG) funded Programs

125% = Maximum Eligibility for Community Service Block Grant (CSBG) funded Programs

138% = Maximum Eligibility for Medicaid and CHIP in states that expanded Medicaid

150% = Maximum Eligibility for United Way Rent and Utility Assistance programs, and the Employee Profit Sharing Plan (EPSP) and Emergency Shelter Grant (ESG) programs.

100% – 250% = Eligibility for cost-sharing reduction subsidies on Silver plans bought on the Marketplace. (see 2015 guidelines further down the page).

100% – 500% = Eligibility for Premium tax credits on Health Insurance Marketplace plans (was extended from 400%).

How to Calculate a Percentage of the Federal Poverty Level (FPL)

The 100% Federal Poverty Level (FPL) guidelines provide a quick and easy way to determine the dollar amount associated with each year’s poverty level by family size. To find a specific percentage of the poverty level, follow these steps:

1.Determine the Base Amount:

•Start with the 100% Federal Poverty Level figure for your family size.

2.Calculate the Desired Percentage:

•Multiply the 100% FPL amount by the percentage you’re interested in. For example:

•To find 400% of the poverty level, multiply the 100% FPL amount by 4.

•For 300% FPL, multiply the 100% FPL amount by 3.

•For 250% FPL, multiply the 100% FPL amount by 2.5.

•For 138% FPL, multiply the 100% FPL amount by 1.38.

3.Round the Result:

•Round the resulting number to the nearest whole dollar.

4.Calculating Monthly Poverty Levels:

•If you need to find the monthly poverty level (such as for determining Medicaid eligibility), divide the annual FPL amount by 12 (the number of months in a year).

5.Use Pre-Calculated Tables:

•If you prefer not to do the calculations manually, you can refer to pre-calculated tables that show various percentages of the Federal Poverty Level. These tables are typically found further down the page and can be particularly helpful for calculating assistance amounts for the Premium Tax Credit Form 8962.

How to Use Federal Poverty Level Guidelines for Different Assistance Programs

1. Medicaid and CHIP

Medicaid and CHIP use the current year’s guidelines, or technically the guidelines that are current at the
“time of application.”
For example, if you’re applying in 2024, you’ll use the 2024 guidelines. It’s important to note that Medicaid always uses the most current guidelines, which are published early each year.

TIP: If you are applying for Medicaid or CHIP around the time when new guidelines are released, and your income is near an eligibility threshold, be cautious about how you report your income. Keep in mind that poverty-level dollar amounts tend to increase every year.

2. ObamaCare Subsidies

For ObamaCare subsidies, you should use the guidelines from the previous year. For example, use the 2014 guidelines for coverage starting in 2015, and use the 2015 guidelines for coverage starting after January 1st, 2016.

TIP: If your state expanded Medicaid and your income is between 100% and 138% of the Federal Poverty Level (FPL), you may be required to enroll in Medicaid or CHIP. Keep this in mind if you prefer a private plan with subsidies instead of state-provided insurance.

3. Annual vs. Monthly Income

Depending on the assistance program you’re applying for, you may need to consider your income over a full 12-month period (as with ObamaCare) or on a monthly basis (as with Medicaid and CHIP). The guidelines provided here show dollar amounts for 12 months. To calculate a monthly amount, divide the annual figure by 12, or refer to the monthly guidelines provided further down the page.

4. Income Types for Different Programs

Different assistance programs may use different types of income for eligibility calculations. For instance:

• The Affordable Care Act (ObamaCare) and Medicaid use Modified Adjusted Gross Income (MAGI).
• Other programs may use Adjusted Gross Income (AGI) or simply Gross Income.

It’s crucial to understand the specific income requirements for the program you’re applying for.

What Do They Mean By “Household Size”?

For most families, household size is 1 (for yourself) plus the number of people you can claim as dependents on your income tax return. This may include children, parents, or other relatives who qualify as dependents on your tax return. Children of divorced parents are counted as part of the household of the parent who claims them as a dependent (even if the other parent is responsible for the child’s health insurance). Do not include children who earn enough to support themselves — and thus are no longer eligible as dependents — even if they still live at home or are included in your family’s health insurance plan.

What Does Income Include?

Expected gross income for the year (before taxes) includes wages, tips, net profit from self-employment, interest, rental income, other investment income, most pensions, social security payments, and alimony. This is reported as “Modified Adjusted Gross Income” (MAGI) on your tax return: line 4 of Form 1040EZ, line 21 of 1040A, or line 37 of Form 1040. If your only income is from a job, it is the amount shown in box 1 of your W2 form. Be sure to include the income of all dependents (for example, a child’s summer earnings or a dependent’s social security), even if they filed a separate tax return.

What are Federal Poverty Thresholds?

The poverty thresholds are the original version of the federal poverty measure. These thresholds are updated each year by the Census Bureau and are primarily used for statistical purposes, such as estimating the number of Americans living in poverty each year. In other words, all official poverty population statistics are calculated using the poverty thresholds — not the guidelines.

You will use the Federal Poverty Level Guidelines to determine your eligibility for cost assistance on the Health Insurance Marketplace and for other assistance programs.

What are Federal Poverty Guidelines?

The Federal Poverty Guidelines are a simplified version of the poverty thresholds, used for administrative purposes such as determining financial eligibility for certain federal programs. These guidelines are issued annually in January by the Department of Health and Human Services (HHS) and are published in the Federal Register.

How Do the Federal Poverty Levels Work?

Federal Poverty Guidelines are based on the total number of persons in a household. For healthcare purposes, the same figures are used in the 48 contiguous states and the District of Columbia, while higher values (reflecting the higher cost of living) are used for Hawaii and Alaska. The 100% column shows the federal poverty guideline “amount” for each family size, and the percentage columns that follow represent income level thresholds commonly used to determine healthcare costs and eligibility for health programs like the Affordable Care Act. See the full list below for all uses of the Federal Poverty Guidelines.

Cost Assistance and The Federal Poverty Guidelines

As a rule of thumb, if your family income is between one and four times the published Federal Poverty Guideline (100% – 400% FPL) for your household size, and you are not eligible for employer or publicly assisted healthcare such as Medicaid or Medicare, you may qualify for premium subsidies to help you purchase affordable insurance through the Marketplace.

The Premium Tax Credit (PTC) is a “tax credit” you can claim on your tax return if you had a Marketplace plan and met the requirements. You can also take this tax credit in advance as an Advanced Premium Tax Credit (Advanced PTC) and have the tax credit paid in part or in whole directly to the insurance provider you choose.

The amount paid in advance reduces the monthly premium you have to pay. If, at the end of the year, your income turns out to be more or less than expected, the PTC will be adjusted (or reconciled) up to the repayment limit for your income, and the difference will either be added to or deducted from any tax refund due.

Other cost assistance offered on the Marketplace includes Cost Sharing Reduction (CSR) subsidies to help with out-of-pocket costs (100% – 250% FPL on Silver plans only) and Medicaid. Medicaid eligibility levels differ by state; in states that expanded Medicaid, any household with an income of 138% FPL or less qualifies.

Cost assistance is based on projected income for the upcoming year, although last year’s income can be used to help estimate your assistance amounts.

Federal Poverty Level Facts

• If you make less than four times (400%) of the FPL, you may qualify for reduced premiums through the marketplace due to Advanced Premium Tax Credits.
• If your income is below two and a half times (250%) of the FPL, you qualify for a policy with reduced deductibles, copayments, and lower out-of-pocket maximum costs due to Cost Sharing Reduction subsidies (Silver plans only).
• If you live in a state that has agreed to expand Medicaid and your household income is up to 138% of the relevant FPL, you probably qualify for Medicaid. In states that don’t expand Medicaid, the threshold is typically between 100% – 133% FPL (but can be as low as 50% FPL), though many other restrictions can affect your eligibility as well.
• For the purposes of the ACA, Federal Poverty Levels are based on your projected Modified Adjusted Gross Income (MAGI) for the upcoming year. For example, if you think you will make $29,175 in 2015 (taxable income after deductions), you will qualify for both Cost Sharing Reduction subsidies and Advanced Premium Tax Credits (PTC) in the marketplace based on the 2014 guidelines.
• NOTE: Not all assistance programs that use the FPL guidelines use Modified Adjusted Gross Income (MAGI); some use gross income. This changes how you calculate your income, not the numbers on the FPL guidelines.
• If your income is below the minimum threshold for filing a tax return ($10,150 for an individual or $20,300 for a couple for 2015), or if the lowest cost coverage offered to you would cost more than 8% of MAGI for self-only coverage, then you are exempt from the fee for not having coverage. However, you may still qualify for marketplace cost assistance or Medicaid. Visit HealthCare.Gov to obtain an exemption or cost assistance.
• ADVICE: Try using a Health Savings Account (HSA) to reduce your MAGI for maximum savings on qualifying plans.
• To avoid confusion, refer to the 2013 guidelines for 2014 coverage (when doing taxes in 2015) and the 2014 guidelines for cost assistance for the upcoming year 2015 (which you’ll file for in 2016).

Each year, Obamacare’s cost assistance eligibility levels are based on the Federal Poverty Level Guidelines that are already in place at the start of open enrollment (Nov 15, 2014, for 2015; Nov 1, 2015, for 2016). For 2016, premium subsidies, cost-sharing assistance, and taxes are based on the 2015 Federal Poverty Guidelines. If you are doing your taxes due April 2015 in regards to 2014, use the 2013 guidelines for reference.

How are Federal Poverty Levels Calculated?

To understand what subsidies you are eligible for, you can calculate where you stand on the Federal Poverty Guidelines. To do this, divide your family’s expected MAGI (Modified Adjusted Gross Income) by the 100% federal poverty level dollar amount for your household size, and then multiply the outcome by 100.

NOTE: if you don’t expect your income to change much, simply base your MAGI on last year’s tax returns. If you are trying to figure your FPL percentage for another assistance type unrelated to the Affordable Care Act, use AGI or GI when appropriate.

EXAMPLE: In 2015, for a family of 4 making $95,400, using the 2014 base 100% FPL level $23,850:

$95,400 ÷ $23,850 = 4
4 x 100 = 400
which is 400% FPL

We strongly suggest using the charts above if this seems confusing. Your cost assistance will be automatically calculated when you apply for the Health Insurance Marketplace. You can also use this Federal Poverty Level Calculator from safetyweb.org.

The long answer about how the Federal Poverty Guidelines are calculated can be found at Census.gov or HHS.gov.

What Else is the Federal Poverty Level Used For?

According to HHS, Federal Poverty Guidelines are also used for:

• Department of Health and Human Services:
  • Community Services Block Grant
  • Head Start
  • Low-Income Home Energy Assistance Program (LIHEAP)
  • PARTS of Medicaid
  • Hill-Burton Uncompensated Services Program
  • AIDS Drug Assistance Program
  • Children’s Health Insurance Program
  • Medicare – Prescription Drug Coverage (subsidized portion only)
  • Community Health Centers
  • Migrant Health Centers
  • Family Planning Services
  • Health Professions Student Loans — Loans for Disadvantaged Students
  • Health Careers Opportunity Program
  • Scholarships for Health Professions Students from Disadvantaged Backgrounds
  • Job Opportunities for Low-Income Individuals
  • Assets for Independence Demonstration Program
• Department of Agriculture:
  • Supplemental Nutrition Assistance Program (SNAP) (formerly Food Stamp Program)
  • Special Supplemental Nutrition Program for Women, Infants, and Children (WIC)
  • National School Lunch Program (for free and reduced-price meals only)
  • School Breakfast Program (for free and reduced-price meals only)
  • Child and Adult Care Food Program (for free and reduced-price meals only)
  • Expanded Food and Nutrition Education Program
• Department of Energy:
  • Weatherization Assistance for Low-Income Persons
• Department of Labor:
  • Job Corps
  • National Farmworker Jobs Program
  • Senior Community Service Employment Program
  • Workforce Investment Act Youth Activities
• Department of the Treasury:
  • Low-Income Taxpayer Clinics
• Corporation for National and Community Service:
  • • Foster Grandparent Program
    • Senior Companion Program
• Legal Services Corporation:
  • Legal Services for the Poor

NOTE: Not all programs use Modified Adjusted Gross Income (MAGI) to determine assistance. Each program has its own income and other eligibility requirements.

NOTE: Above we covered most of the important details. Below is mostly just a collection of detailed charts from past years.

1. A Notice by the Health and Human Services Department on 01/21/2022. Federalregister.gov.
2. A Notice by the Health and Human Services Department on 01/21/2022. Federalregister.gov.
3. notice 2021-01969. Federalregister.gov.