Guide library

ACA rules for income decisions.

Focused explanations built from primary federal sources, with tax-year boundaries kept visible.

See the 400% FPL income ceiling for each household size and why one additional dollar can eliminate the premium tax credit.

Find the second-lowest-cost Silver plan premium used by the ACA credit calculator without confusing it with the premium for the plan you selected.

Build Marketplace household income from adjusted gross income and the required add-backs without confusing it with ordinary taxable income.

Model the hidden cost of a Roth conversion when additional MAGI reduces or eliminates a Marketplace premium tax credit.

Understand how excess advance premium tax credit repayment limits work and why a 2025 cap should not be reused for a 2026 return.

Separate enacted law from proposals that would restore the enhanced premium tax credit after 2025.