APTC Income Change Calculator 2025
Did your income change mid-year? Find out how it affects your monthly subsidy and what you might owe (or receive) at tax time.
Your Advanced Premium Tax Credit (APTC) is based on your estimated annual income. If your income changes and you don't update the Marketplace, you could face a large repayment — or miss out on additional help. This calculator shows you the stakes.
Enter Your Information
2025 FPL for 2 people: $20,440
Used to determine your APTC repayment cap.
The income you reported when enrolling — what your current APTC is based on.
Your projected total income for the full year after the change.
Found on your Marketplace account or Form 1095-A (monthly).
The benchmark plan premium for your area. Find it on your 1095-A or at HealthCare.gov SLCSP tool.
Months remaining in year: 9
2025 Federal Poverty Level Reference
| Household Size | 100% FPL | 150% FPL | 400% FPL |
|---|---|---|---|
| 1 person | $15,060 | $22,590 | $60,240 |
| 2 people | $20,440 | $30,660 | $81,760 |
| 3 people | $25,820 | $38,730 | $103,280 |
| 4 people | $31,200 | $46,800 | $124,800 |
| 5 people | $36,580 | $54,870 | $146,320 |
Frequently Asked Questions
What happens if I don't report an income change?
If your income increases and you don't report it, you'll likely owe back some or all of your excess APTC when you file taxes. If it decreases, you may be under-claiming your credit and leaving money on the table each month.
How quickly should I report an income change?
As soon as possible — ideally within 30 days. The Marketplace can only adjust your APTC going forward from when you report, not retroactively. The sooner you report, the smaller your year-end adjustment.
Are there limits on APTC repayment?
Yes, but only if you end the year below 400% FPL. Caps are $325/$650 (single/joint) at under 200% FPL; $825/$1,650 at 200–300% FPL; $1,400/$2,800 at 300–400% FPL. Above 400% FPL, you owe the full excess amount.
What is the SLCSP and how do I find mine?
The Second Lowest Cost Silver Plan is the benchmark used to calculate your APTC. It's shown on your 1095-A form or in your Marketplace account. You can also look it up at the IRS SLCSP lookup tool.
Does this apply to state-based Marketplaces?
Yes. Whether you enrolled through HealthCare.gov or a state-based exchange (like Covered California or NY State of Health), the same federal APTC rules and repayment caps apply. Report income changes through your state's portal.