Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Affordable Care Act

Premium Tax Credit

Federal Poverty Line (FPL)

The Federal Poverty Line (FPL) is determined by the U.S. Department of Health & Human Services (HHS).

HHS provides three federal poverty lines:

  • 48 contiguous states and D.C.
  • Alaska residents
  • Hawaii residents

For purposes of the premium tax credit, eligibility for a certain year is based on the most recently published set of poverty guidelines as of the first day of the annual open enrollment period. As a result, the premium tax credit for 2014 is based on the 2013 guidelines. The federal poverty line tables are in the Volunteer Resource Guide, ACA Tab.

Poverty Guidelines Table.
4012 ACA Tab chart

4012 ACA Tab chart