Per HealthCare.gov Tax
Household and income:
- For the Health Insurance Marketplace, a household usually includes the tax filer, their spouse if they have one, and their tax dependents.
-
Household income for the year you want coverage, not last year’s income. For most people, a household consists of the tax filer, their spouse if they have one, and their tax dependents, including those who don’t need coverage. It's the Modified Adjusted Gross Income (MAGI). See 2018 Instructions for Form
8962 Page 6 on how to figure your MAGI. Also see Where can I find my 2018 (current-year) AGI?
- Per the 2018 Instructions for Form
8962, Page 3: You qualify for the Premium Tax Credit if your household income for 2018 is at least 100% but no
more than 400% of the federal poverty line for your family size. The Federal Poverty schedules are on page 7.
Related information: