2026 ACA Cliff & Clawback Check by ReadyStack

ACA subsidy cliff 2026: is this client over the restored 400% FPL line, and what do they repay now that OBBBA section 71305 deleted the $3,250 cap?


Click Add to Firefox on this page. Nothing to unzip, no developer mode - the free version runs right away.

• 2026-coverage FPL tables built in — Uses the 2025 HHS poverty guidelines that govern 2026 Marketplace coverage - $15,650 + $5,500 per extra person in the lower 48 and DC, $19,550 + $6,880 in Alaska, $17,990 + $6,330 in Hawaii - so the 400% ceiling is right for the household size and state group.
• Dollars to the cliff, not just a yes/no — Prints the exact 400% FPL ceiling and how many dollars the projected MAGI sits above or below it, so the preparer knows how much deductible contribution room closes the gap before 31 December 2026.
• Repayment with the OBBBA caps removed — OBBBA section 71305 repealed the section 36B(f)(2)(B) repayment limits, which topped out at $1,625 for a single filer and $3,250 for everyone else, for tax years beginning after 31 December 2025 - so the tool repays every excess dollar, the way the 2026 return will.
• Rev. Proc. 2025-25 applicable percentages — Applies the 2026 applicable percentage table - 2.10% below 133% FPL rising to a flat 9.96% from 300% to 400% FPL - interpolated inside each band, instead of the expired 0% to 8.5% enhanced-subsidy scale that chatbots still quote.
• What a last deductible dollar buys — Re-runs the whole calculation with a planned HSA, IRA or SEP contribution subtracted from MAGI and shows the repayment after it, so the client can see what the contribution is worth before the filing deadline.

| You type | |
|---|---|
| Poverty-guideline group | default lower48 |
| Tax household size | default 4 |
| Projected 2026 household MAGI | default 129000 |
| Annual benchmark (SLCSP) premium | default 24000 |
| Advance credit paid per month (Form 1095-A) | default 1650 |
| Months of Marketplace coverage in 2026 | default 12 |
| Deductible contribution still available (HSA/IRA/SEP) | default 400 |

| It answers | |
|---|---|
| Federal poverty line for this household | USD |
| MAGI as a percent of FPL | % |
| 400% FPL cliff ceiling | USD |
| Above (+) or below (-) the cliff | USD |
| Applicable percentage (Rev. Proc. 2025-25) | % |
| Expected annual contribution | USD |
| Premium tax credit actually allowed | USD |
| Repaid on the 2026 return (no cap) | USD |
| Repaid after the deductible contribution | USD |
| Repayment the contribution avoids | USD |

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Free: the calculation in the popup, no key, no limit. Full version ($60): download the result as .csv and deadline reminders - one licence key per person or team seat. Get it: https://getreadystack.com/api/buy/cl/polar_cl_TyRLkrvMKPYQTmP3sYC6GXziLmvWKA53tPNQY3bm2bs


When you use the tool, the extension sends one anonymous count a day (the tool’s name only — no inputs, no personal data). Turn it off on the first page after install. Firefox asks first and sends nothing unless you allow it. A licence key is checked with the payment provider (Polar) only when you enter one.