ACA Marriage Penalty Calculator (2026)
For two-partner households planning early retirement, the choice of marrying or staying unmarried can swing healthcare + tax costs by $5,000-$25,000 per year. This calc compares 4-6 scenarios side-by-side using state-specific 2026 Silver-benchmark premiums and the OBBBA-restored 400% FPL cliff.
2026 KFF benchmark premiums · OBBBA cliff math · last reviewed 2026-05-23
Your household
Partner A
Partner B
Scenario comparison
How the math works
For ACA purposes, your household size matters two ways: (1) the FPL threshold for the 400% cliff is larger for HH=2 than HH=1, but it's NOT 2× — 400% FPL is $62,600 single vs $84,600 for a couple. (2) Filing single splits your MAGI; filing MFJ combines it. So a two-earner couple at $60k each crosses the cliff together as MFJ ($120k combined > $84,600 HH=2) but stays under it as singles ($60k each < $62,600 HH=1).
Federal tax is the other half. Single brackets start at lower thresholds, but the standard deduction is also smaller ($15,750 vs $31,500 MFJ). For most low-and-mid-income couples MFJ wins on tax even when it loses on ACA — and the ACA loss usually exceeds the tax gain when you're close to the cliff.