Marketplace Employer-Sponsored3 Self-employed4 Public Program Other Insurance Uninsured Total

Under 100 2,037 9,207 542 47,185 1,800 12,162 72,934

100 under 133 1,425 6,544 205 13,055 1,046 4,098 26,374

133 under 150 775 3,972 117 5,173 511 1,555 12,103

150 under 200 2,249 12,965 336 10,536 1,432 3,313 30,832

200 under 250 1,575 14,252 341 5,490 1,109 2,006 24,773

250 under 300 1,143 14,356 321 3,851 888 1,273 21,832

300 under 350 768 14,148 377 3,004 767 830 19,895

350 under 400 540 13,250 308 2,595 636 557 17,884

400 under 600 816 36,566 1,008 6,563 1,379 886 47,216

600 under 800 353 20,763 709 2,773 595 246 25,439

800 under 1,000 170 10,642 509 1,200 299 106 12,926

1,000 or more 248 19,144 2,152 2,238 630 181 24,592

Total 12,100 175,808 6,924 103,665 11,091 27,211 336,799

Marketplace Employer-Sponsored3 Self-employed4 Public Program Other Insurance Uninsured Total

Under 100 996 5,262 304 21,024 1,180 3,193 31,959

100 under 133 721 4,967 139 5,580 765 2,009 14,181

133 under 150 411 2,866 75 2,148 358 750 6,607

150 under 200 1,069 9,187 221 3,731 898 1,681 16,787

200 under 250 582 9,531 203 1,637 635 988 13,576

250 under 300 491 9,043 174 790 446 594 11,539

300 under 350 302 8,549 206 415 329 307 10,107

350 under 400 223 8,320 151 208 257 219 9,377

400 under 600 354 21,004 416 319 510 324 22,926

600 under 800 167 10,860 303 107 191 85 11,712

800 under 1,000 67 5,234 200 54 102 38 5,695

1,000 or more 113 10,012 894 83 248 60 11,410

Total 5,496 104,834 3,284 36,096 5,919 10,248 165,876

Table 1A

Income as a Percentage of 

Federal Poverty Level2

Type of Coverage

Income as a Percentage of 

Federal Poverty Level2

Type of Coverage

Number of Person-Years by Type of Health Insurance Coverage, Income Relative to Federal Poverty Level, and Family Type, 20181

All Persons (in thousands)

Number of Person-Years by Type of Health Insurance Coverage, Income Relative to Federal Poverty Level, and Family Type, 20181

Persons in Families with Children (in thousands)

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

1
Marketplace Employer-Sponsored3 Self-employed4 Public Program Other Insurance Uninsured Total

Under 100 354 2,905 94 15,546 519 2,017 21,434

100 under 133 231 2,538 28 3,703 371 974 7,845

133 under 150 140 1,244 21 1,417 137 355 3,315

150 under 200 240 3,687 33 2,253 334 684 7,231

200 under 250 126 2,720 21 1,012 270 312 4,462

250 under 300 72 1,851 26 449 165 152 2,715

300 under 350 27 1,256 20 163 107 70 1,644

350 under 400 33 999 22 93 104 55 1,306

400 under 600 69 1,831 38 82 165 59 2,244

600 under 800 16 660 24 38 51 23 812

800 under 1,000 10 251 21 10 28 5 325

1,000 or more 3 386 50 12 46 9 506

Total 1,320 20,329 399 24,780 2,297 4,714 53,840

Marketplace Employer-Sponsored3 Self-employed4 Public Program Other Insurance Uninsured Total

Under 100 642 2,339 209 5,262 661 1,054 10,168

100 under 133 490 2,425 111 1,862 394 1,029 6,311

133 under 150 271 1,621 53 719 221 395 3,280

150 under 200 829 5,500 188 1,456 564 997 9,534

200 under 250 456 6,811 182 626 365 676 9,115

250 under 300 419 7,192 148 341 282 442 8,824

300 under 350 276 7,293 185 251 222 237 8,463

350 under 400 190 7,321 129 114 153 164 8,071

400 under 600 285 19,173 378 237 345 266 20,682

600 under 800 151 10,199 278 69 140 62 10,900

800 under 1,000 58 4,982 179 44 74 33 5,370

1,000 or more 110 9,627 843 71 202 51 10,904

Total 4,177 84,482 2,884 11,052 3,622 5,405 111,621

Income as a Percentage of 

Federal Poverty Level2

Type of Coverage

Persons in Families Headed by Unmarried Taxpayers with Children (in thousands)

Number of Person-Years by Type of Health Insurance Coverage, Income Relative to Federal Poverty Level, and Family Type, 20181

Persons in Families Headed by Married Taxpayers with Children (in thousands)

Income as a Percentage of 

Federal Poverty Level2

Type of Coverage

Number of Person-Years by Type of Health Insurance Coverage, Income Relative to Federal Poverty Level, and Family Type, 20181

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

2
Marketplace Employer-Sponsored3 Self-employed4 Public Program Other Insurance Uninsured Total

Under 100 706 1,354 115 9,574 471 1,669 13,889

100 under 133 481 1,196 36 2,893 209 1,227 6,042

133 under 150 248 852 22 1,028 124 520 2,794

150 under 200 703 2,796 41 2,480 396 1,141 7,558

200 under 250 545 3,250 50 1,882 342 739 6,808

250 under 300 337 3,300 52 1,628 306 469 6,090

300 under 350 212 3,211 45 1,171 289 309 5,237

350 under 400 126 2,637 57 943 232 210 4,206

400 under 600 178 6,817 140 2,242 499 307 10,183

600 under 800 68 3,417 93 929 210 81 4,798

800 under 1,000 46 1,643 74 389 106 28 2,285

1,000 or more 58 2,491 216 654 174 50 3,643

Total 3,708 32,964 939 25,813 3,358 6,750 73,533

Marketplace Employer-Sponsored3 Self-employed4 Public Program Other Insurance Uninsured Total

Under 100 335 473 123 1,425 149 222 2,727

100 under 133 223 314 29 592 73 141 1,372

133 under 150 116 248 21 215 29 79 708

150 under 200 477 979 75 877 137 243 2,788

200 under 250 448 1,469 88 936 131 265 3,338

250 under 300 315 2,011 95 1,255 136 210 4,022

300 under 350 254 2,388 127 1,419 150 214 4,551

350 under 400 190 2,293 100 1,444 146 128 4,301

400 under 600 284 8,744 452 4,000 370 255 14,106

600 under 800 118 6,486 314 1,738 193 79 8,928

800 under 1,000 57 3,766 235 757 91 40 4,945

1,000 or more 78 6,641 1,042 1,500 208 70 9,539

Total 2,895 35,812 2,701 16,158 1,814 1,947 61,326

Income as a Percentage of 

Federal Poverty Level2

Type of Coverage

Persons in Families Headed by Married Taxpayers without Children (in thousands)

Number of Person-Years by Type of Health Insurance Coverage, Income Relative to Federal Poverty Level, and Family Type, 20181

Persons in Families Headed by Unmarried Taxpayers without Children (in thousands)

Income as a Percentage of 

Federal Poverty Level2

Type of Coverage

Number of Person-Years by Type of Health Insurance Coverage, Income Relative to Federal Poverty Level, and Family Type, 20181

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

3
Notes:

All counts have been rounded to the nearest thousand; sum might not add to total due to rounding. 

1. A person-year of coverage is coverage for one person for the entire year. For example, two persons with six months of coverage each are counted as one person-year of coverage. A family is defined as 

a non-dependent taxpayer or married couple filing jointly plus all dependents. "Unmarried" families include taxpayers filing as single or head of household. Married families include taxpayers filing jointly 

or separately and qualifying widows and widowers. Families with children include those with dependents identified as children living at home. A child may include persons under age 19, students age 19 

through 22, and disabled children of the taxpayer of any age. Non-filing families are not shown by family status but are included in the totals for all families and all families with children.

2. Equals modified adjusted gross income (MAGI) for 2018 divided by the Federal poverty level for 2017 (which is used for premium tax credit and related calculations for tax year 2018). For this purpose, 

MAGI is adjusted gross income plus tax-exempt interest, any foreign earned income or housing exclusion, and non-taxable Social Security benefits.

3. Employer-sponsored coverage includes a total of 1.5 million people families with both employer-sponsored coverage and the self-employed health insurance deduction. 

4. Includes persons in families claiming the deduction for self-employed health insurance coverage. Excludes a total of 1.5 million person in families with both employer-sponsored coverage and the selfemployed health insurance deduction; these appear in the employer-sponsored group. 

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

4
Marketplace Employer-Sponsored3 Self-employed4 Public Program Other Insurance Uninsured Total

Under 100 2,037 9,207 542 47,185 1,800 12,162 72,934

100 under 133 1,425 6,544 205 13,055 1,046 4,098 26,374

133 under 150 775 3,972 117 5,173 511 1,555 12,103

150 under 200 2,249 12,965 336 10,536 1,432 3,313 30,832

200 under 250 1,575 14,252 341 5,490 1,109 2,006 24,773

250 under 300 1,143 14,356 321 3,851 888 1,273 21,832

300 under 350 768 14,148 377 3,004 767 830 19,895

350 under 400 540 13,250 308 2,595 636 557 17,884

400 under 600 816 36,566 1,008 6,563 1,379 886 47,216

600 under 800 353 20,763 709 2,773 595 246 25,439

800 under 1,000 170 10,642 509 1,200 299 106 12,926

1,000 or more 248 19,144 2,152 2,238 630 181 24,592

Total 12,100 175,808 6,924 103,665 11,091 27,211 336,799

Marketplace Employer-Sponsored3 Self-employed4 Public Program Other Insurance Uninsured Total

Under 100 631 5,296 241 27,391 1,052 5,714 40,325

100 under 133 472 4,317 110 6,962 710 2,332 14,902

133 under 150 282 2,525 60 2,490 345 829 6,530

150 under 200 713 8,005 159 4,601 934 1,891 16,303

200 under 250 537 8,023 146 2,128 661 1,143 12,638

250 under 300 352 7,623 125 1,113 458 682 10,353

300 under 350 233 7,173 138 505 363 380 8,791

350 under 400 161 6,505 111 257 306 231 7,572

400 under 600 231 15,811 257 262 528 346 17,435

600 under 800 101 7,549 176 76 185 83 8,169

800 under 1,000 56 3,596 114 32 93 38 3,930

1,000 or more 66 6,260 504 59 189 49 7,127

Total 3,834 82,685 2,140 45,875 5,822 13,718 154,075

Table 1B

All Persons (in thousands)

Number of Person-Years by Type of Health Insurance Coverage, Income Relative to Federal Poverty Level, and Age, 20181

Number of Person-Years by Type of Health Insurance Coverage, Income Relative to Federal Poverty Level, and Age, 20181

Persons Under Age 35 (in thousands)

Income as a Percentage of 

Federal Poverty Level2

Type of Coverage

Income as a Percentage of 

Federal Poverty Level2

Type of Coverage

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

5
Marketplace Employer-Sponsored3 Self-employed4 Public Program Other Insurance Uninsured Total

Under 100 855 2,735 133 9,131 529 4,413 17,797

100 under 133 557 1,541 55 1,574 250 1,154 5,130

133 under 150 290 976 31 468 117 462 2,345

150 under 200 884 3,240 88 894 345 970 6,420

200 under 250 528 3,836 75 455 300 586 5,780

250 under 300 384 3,959 79 292 274 395 5,384

300 under 350 254 4,080 90 103 233 284 5,045

350 under 400 192 4,059 71 69 194 204 4,790

400 under 600 290 11,815 234 51 427 314 13,131

600 under 800 127 6,981 166 2 192 99 7,567

800 under 1,000 60 3,561 109 1 101 34 3,864

1,000 or more 85 6,514 523 2 218 65 7,408

Total 4,507 53,297 1,654 13,041 3,181 8,981 84,661

Marketplace Employer-Sponsored3 Self-employed4 Public Program Other Insurance Uninsured Total

Under 100 525 831 123 3,859 219 1,902 7,458

100 under 133 373 465 24 1,019 85 540 2,506

133 under 150 193 300 12 418 50 236 1,209

150 under 200 632 1,059 46 685 153 384 2,959

200 under 250 477 1,427 67 279 148 213 2,610

250 under 300 387 1,610 55 184 157 153 2,546

300 under 350 266 1,727 65 97 172 135 2,461

350 under 400 176 1,661 57 39 135 96 2,165

400 under 600 272 5,592 232 39 424 177 6,735

600 under 800 119 3,994 170 1 218 48 4,550

800 under 1,000 51 2,285 130 0 105 26 2,597

1,000 or more 93 4,344 579 0 222 46 5,285

Total 3,563 25,295 1,560 6,621 2,087 3,955 43,081

Income as a Percentage of 

Federal Poverty Level2

Type of Coverage

Number of Person-Years by Type of Health Insurance Coverage, Income Relative to Federal Poverty Level, and Age, 20181

Persons Age 35 Under 55 (in thousands)

Number of Person-Years by Type of Health Insurance Coverage, Income Relative to Federal Poverty Level, and Age, 20181

Persons Age 55 Under 65 (in thousands)

Income as a Percentage of 

Federal Poverty Level2

Type of Coverage

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

6
Marketplace Employer-Sponsored3 Self-employed4 Public Program Other Insurance5 Uninsured Total

Under 100 26 345 45 6,804 - 133 7,354

100 under 133 24 221 16 3,500 - 73 3,835

133 under 150 9 171 13 1,798 - 29 2,020

150 under 200 20 661 44 4,357 - 67 5,149

200 under 250 33 966 53 2,628 - 65 3,745

250 under 300 19 1,164 62 2,262 - 43 3,549

300 under 350 15 1,169 85 2,299 - 30 3,598

350 under 400 11 1,024 69 2,229 - 25 3,358

400 under 600 23 3,348 285 6,210 - 49 9,916

600 under 800 5 2,238 197 2,695 - 16 5,152

800 under 1,000 3 1,200 156 1,167 - 9 2,535

1,000 or more 5 2,019 545 2,177 - 20 4,772

Total 195 14,532 1,570 38,127 - 557 54,982

Notes:

5. Detail not shown due to small sample size.

3. Employer-sponsored coverage includes a total of 1.5 million people families with both employer-sponsored coverage and the self-employed health insurance deduction. 

4. Includes persons in families claiming the deduction for self-employed health insurance coverage. Excludes a total of 1.5 million person in families with both employer-sponsored coverage and the selfemployed health insurance deduction; these appear in the employer-sponsored group. 

Income as a Percentage of 

Federal Poverty Level2

Type of Coverage

1. A person-year of coverage is coverage for one person for the entire year. For example, two persons with six months of coverage each are counted as one person-year of coverage. All counts have been 

rounded to the nearest thousand; sum might not add to total due to rounding.

2. Equals modified adjusted gross income (MAGI) for 2018 divided by the Federal poverty level for 2017 (which is used for premium tax credit and related calculations for tax year 2018). For this purpose, 

MAGI is adjusted gross income plus tax-exempt interest, any foreign earned income or housing exclusion, and non-taxable Social Security benefits.

Number of Person-Years by Type of Health Insurance Coverage, Income Relative to Federal Poverty Level, and Age, 20181

Persons Age 65 and Older (in thousands)

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

7
Families Person-years4 Premium5 Families Person-years4 Amount

Under 100 43,935 5,287 9,207 51,132,363 5,037 8,723 11,486,982

100 under 133 13,768 3,113 6,544 33,239,116 3,096 6,524 11,968,164

133 under 150 6,310 1,950 3,972 20,333,448 1,937 3,953 7,276,021

150 under 200 15,847 6,347 12,965 69,191,779 6,332 12,949 23,605,728

200 under 250 12,496 6,953 14,252 78,022,251 6,945 14,244 24,344,911

250 under 300 11,132 7,001 14,356 82,027,265 6,999 14,350 25,584,882

300 under 350 10,032 6,780 14,148 82,435,458 6,780 14,148 26,650,297

350 under 400 8,773 6,088 13,250 80,981,142 6,088 13,250 28,446,015

400 under 600 23,365 17,024 36,566 238,186,935 17,024 36,566 91,643,633

600 under 800 12,455 9,713 20,763 145,813,416 9,713 20,763 57,520,655

800 under 1,000 6,336 5,007 10,642 78,154,338 5,007 10,642 30,556,368

1,000 under 1,500 6,355 4,885 10,591 77,510,761 4,885 10,591 29,791,723

1,500 under 2,000 2,098 1,557 3,571 25,521,148 1,557 3,571 10,218,217

2,000 under 2,500 990 720 1,701 12,066,124 720 1,701 4,941,953

2,500 under 3,000 553 399 956 6,784,538 399 956 2,799,897

3,000 under 3,500 332 230 560 3,873,834 230 560 1,590,432

3,500 under 4,000 218 147 350 2,464,110 147 350 1,044,081

4,000 under 4,500 153 103 229 1,702,319 103 229 743,363

4,500 under 5,000 119 76 168 1,257,455 76 168 564,021

5,000 or more 663 410 1,018 7,137,631 410 1,018 3,215,382

Total 175,930 83,793 175,808 1,097,835,431 83,487 175,255 393,992,726

Table 2

All Families (counts and amounts are in thousands)

Families with Employer-Sponsored Insurance Coverage by Income Relative to Federal Poverty Level and Family Type, 20181

Income as a Percentage of 

Federal Poverty Level2

Employer-Sponsored Insurance Tax Value of Exclusion3

Total Number of 

Families

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

8
Families Person-years4 Premium5 Families Person-years4 Amount

Under 100 10,266 1,999 5,262 24,685,907 1,764 4,793 6,654,031

100 under 133 4,281 1,839 4,967 23,185,310 1,822 4,948 9,278,101

133 under 150 1,964 1,035 2,866 13,358,064 1,022 2,847 5,347,785

150 under 200 4,974 3,131 9,187 43,754,325 3,116 9,171 16,277,420

200 under 250 3,925 2,975 9,531 45,288,036 2,969 9,525 14,599,420

250 under 300 3,247 2,677 9,043 43,679,928 2,674 9,037 13,772,873

300 under 350 2,751 2,400 8,549 41,237,465 2,400 8,549 13,500,428

350 under 400 2,540 2,293 8,320 42,061,190 2,293 8,320 15,098,453

400 under 600 6,303 5,830 21,004 109,632,471 5,830 21,004 44,658,767

600 under 800 3,235 3,019 10,860 59,837,342 3,019 10,860 23,058,818

800 under 1,000 1,573 1,452 5,234 28,570,498 1,452 5,234 10,734,816

1,000 under 1,500 1,574 1,435 5,276 28,354,934 1,435 5,276 11,099,786

1,500 under 2,000 573 512 1,917 10,195,464 512 1,917 4,123,169

2,000 under 2,500 294 257 956 5,060,310 257 956 2,010,325

2,500 under 3,000 167 144 542 2,848,897 144 542 1,166,865

3,000 under 3,500 104 87 330 1,702,030 87 330 733,583

3,500 under 4,000 69 57 209 1,111,451 57 209 494,616

4,000 under 4,500 41 32 113 629,200 32 113 280,544

4,500 under 5,000 29 22 82 454,452 22 82 202,906

5,000 or more 207 152 588 3,086,040 152 588 1,374,367

Total 48,119 31,348 104,834 528,733,316 31,059 104,298 194,467,072

Families with Children (counts and amounts are in thousands)

Families with Employer-Sponsored Insurance Coverage by Income Relative to Federal Poverty Level and Family Type, 20181

Income as a Percentage of 

Federal Poverty Level2

Employer-Sponsored Insurance Tax Value of Exclusion3

Total Number of 

Families

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

9
Families Person-years4 Premium5 Families Person-years4 Amount

Under 100 7,752 1,358 2,905 15,277,238 1,162 2,568 4,325,487

100 under 133 2,833 1,187 2,538 13,425,136 1,178 2,530 5,600,779

133 under 150 1,217 602 1,244 6,937,443 593 1,237 2,921,179

150 under 200 2,709 1,681 3,687 20,982,478 1,669 3,677 8,373,500

200 under 250 1,772 1,257 2,720 16,791,727 1,250 2,714 5,687,096

250 under 300 1,115 854 1,851 12,210,154 853 1,850 3,953,403

300 under 350 688 568 1,256 8,712,443 568 1,256 3,050,316

350 under 400 542 449 999 7,638,387 449 999 3,025,920

400 under 600 982 829 1,831 14,603,356 829 1,831 6,151,192

600 under 800 353 292 660 5,473,953 292 660 2,124,540

800 under 1,000 147 113 251 2,182,940 113 251 786,899

1,000 under 1,500 117 94 216 1,770,458 94 216 688,098

1,500 under 2,000 38 30 67 594,535 30 67 236,159

2,000 under 2,500 21 15 35 291,857 15 35 107,010

2,500 under 3,000 12 9 21 175,154 9 21 64,301

3,000 under 3,500 6 5 10 86,077 5 10 35,667

3,500 under 4,000 5 4 9 77,972 4 9 35,527

4,000 under 4,500 3 2 4 37,720 2 4 16,925

4,500 under 5,000 2 2 4 36,130 2 4 15,514

5,000 or more 15 8 19 165,722 8 19 74,444

Total 20,329 9,359 20,329 127,470,880 9,125 19,959 47,273,958

Income as a Percentage of 

Federal Poverty Level2

Employer-Sponsored Insurance Tax Value of Exclusion3

Total Number of 

Families

Families Headed by Unmarried Taxpayers with Children (counts and amounts are in thousands)

Families with Employer-Sponsored Insurance Coverage by Income Relative to Federal Poverty Level and Family Type, 20181

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

10
Families Person-years4 Premium5 Families Person-years4 Amount

Under 100 2,365 634 2,339 9,289,848 595 2,207 2,312,864

100 under 133 1,438 650 2,425 9,745,112 643 2,413 3,674,215

133 under 150 742 434 1,621 6,420,621 429 1,610 2,426,606

150 under 200 2,258 1,451 5,500 22,771,847 1,448 5,494 7,903,920

200 under 250 2,154 1,719 6,811 28,496,310 1,719 6,811 8,912,324

250 under 300 2,132 1,822 7,192 31,469,774 1,821 7,187 9,819,470

300 under 350 2,063 1,832 7,293 32,525,023 1,832 7,293 10,450,112

350 under 400 1,998 1,844 7,321 34,422,803 1,844 7,321 12,072,533

400 under 600 5,321 5,002 19,173 95,029,115 5,002 19,173 38,507,575

600 under 800 2,883 2,727 10,199 54,363,389 2,727 10,199 20,934,278

800 under 1,000 1,427 1,339 4,982 26,387,558 1,339 4,982 9,947,917

1,000 under 1,500 1,457 1,341 5,060 26,584,476 1,341 5,060 10,411,688

1,500 under 2,000 535 482 1,850 9,600,930 482 1,850 3,887,010

2,000 under 2,500 273 242 921 4,768,453 242 921 1,903,314

2,500 under 3,000 155 135 521 2,673,743 135 521 1,102,564

3,000 under 3,500 98 82 320 1,615,953 82 320 697,916

3,500 under 4,000 64 53 200 1,033,478 53 200 459,089

4,000 under 4,500 38 29 109 591,480 29 109 263,618

4,500 under 5,000 27 21 78 418,322 21 78 187,392

5,000 or more 193 143 569 2,920,318 143 569 1,299,923

Total 27,619 21,981 84,482 401,128,552 21,925 84,316 147,174,327

Income as a Percentage of 

Federal Poverty Level2

Employer-Sponsored Insurance Tax Value of Exclusion3

Total Number of 

Families

Families Headed by Married Taxpayers with Children (counts and amounts are in thousands)

Families with Employer-Sponsored Insurance Coverage by Income Relative to Federal Poverty Level and Family Type, 20181

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

11
Families Person-years4 Premium5 Families Person-years4 Amount

Under 100 11,674 1,233 1,354 8,286,180 1,218 1,338 1,837,156

100 under 133 4,808 1,050 1,196 7,277,951 1,050 1,196 2,053,362

133 under 150 2,360 773 852 5,268,661 773 852 1,514,434

150 under 200 6,705 2,618 2,796 18,052,967 2,618 2,796 5,380,223

200 under 250 6,288 3,125 3,250 21,679,509 3,124 3,249 6,587,449

250 under 300 5,721 3,195 3,300 22,884,864 3,195 3,300 7,073,389

300 under 350 4,971 3,113 3,211 22,582,845 3,113 3,211 7,142,555

350 under 400 4,038 2,581 2,637 19,835,801 2,581 2,637 6,989,443

400 under 600 9,882 6,665 6,817 52,708,633 6,665 6,817 21,162,827

600 under 800 4,670 3,359 3,417 27,714,678 3,359 3,417 11,228,648

800 under 1,000 2,250 1,630 1,643 15,010,729 1,630 1,643 6,255,738

1,000 under 1,500 2,146 1,549 1,563 14,192,018 1,549 1,563 5,324,423

1,500 under 2,000 650 428 432 3,930,853 428 432 1,475,900

2,000 under 2,500 274 177 180 1,639,311 177 180 662,606

2,500 under 3,000 146 95 97 878,615 95 97 355,496

3,000 under 3,500 89 54 55 495,272 54 55 180,788

3,500 under 4,000 59 34 34 315,205 34 34 118,971

4,000 under 4,500 41 27 27 247,459 27 27 102,804

4,500 under 5,000 31 20 21 196,735 20 21 84,966

5,000 or more 155 81 81 722,260 81 81 327,518

Total 66,959 31,807 32,964 243,920,545 31,790 32,947 85,858,696

Families with Employer-Sponsored Insurance Coverage by Income Relative to Federal Poverty Level and Family Type, 20181

Families Headed by Unmarried Taxpayers without Children (counts and amounts are in thousands)

Total Number of 

Families

Tax Value of Exclusion3 Income as a Percentage of 

Federal Poverty Level2

Employer-Sponsored Insurance

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

12
Families Person-years4 Premium5 Families Person-years4 Amount

Under 100 1,429 260 473 3,436,707 260 473 612,142

100 under 133 699 187 314 2,301,739 187 314 531,219

133 under 150 358 137 248 1,665,779 137 248 406,697

150 under 200 1,421 596 979 7,363,235 596 979 1,944,643

200 under 250 1,708 852 1,469 11,047,320 852 1,469 3,156,912

250 under 300 2,072 1,129 2,011 15,436,073 1,129 2,011 4,733,215

300 under 350 2,310 1,267 2,388 18,615,147 1,267 2,388 6,007,314

350 under 400 2,196 1,214 2,293 19,084,152 1,214 2,293 6,358,119

400 under 600 7,179 4,529 8,744 75,845,832 4,529 8,744 25,822,038

600 under 800 4,550 3,335 6,486 58,261,396 3,335 6,486 23,233,190

800 under 1,000 2,513 1,926 3,766 34,573,110 1,926 3,766 13,565,815

1,000 under 1,500 2,635 1,902 3,751 34,963,809 1,902 3,751 13,367,515

1,500 under 2,000 875 617 1,221 11,394,831 617 1,221 4,619,148

2,000 under 2,500 422 287 565 5,366,503 287 565 2,269,022

2,500 under 3,000 240 159 317 3,057,026 159 317 1,277,536

3,000 under 3,500 139 89 176 1,676,532 89 176 676,061

3,500 under 4,000 91 55 107 1,037,454 55 107 430,494

4,000 under 4,500 71 45 89 825,660 45 89 360,015

4,500 under 5,000 59 33 65 606,268 33 65 276,149

5,000 or more 300 178 349 3,329,330 178 349 1,513,497

Total 31,265 18,796 35,812 309,887,905 18,796 35,812 111,160,739

Income as a Percentage of 

Federal Poverty Level2

Employer-Sponsored Insurance Tax Value of Exclusion3

Total Number of 

Families

Families with Employer-Sponsored Insurance Coverage by Income Relative to Federal Poverty Level and Family Type, 20181

Families Headed by Married Taxpayers without Children (counts and amounts are in thousands)

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

13
Notes:

5. Premiums include those for major medical plans only. Employer and employee contributions are included.

All counts and amounts have been rounded to the nearest thousand; sum might not add to total due to rounding. 

4. A person-year of coverage is coverage for one person for the entire year. For example, two persons with six months of coverage each are counted as one 

person-year.

1. Employer-sponsored coverage includes a total of 1.5 million people in families with both employer-sponsored coverage and the self-employed health 

insurance deduction. A family is defined as a non-dependent taxpayer or married couple filing jointly plus all dependents. "Unmarried" families include 

taxpayers filing as single or head of household. Married families include taxpayers filing jointly or separately and qualifying widows and widowers. Families 

with children include those with dependents identified as children living at home. A child may include persons under age 19, students age 19 through 22, 

and disabled children of the taxpayer of any age. Non-filing families are not shown by family status but are included in the totals for all families and families 

with children.

2. Equals modified adjusted gross income (MAGI) for 2018 divided by the Federal poverty level for 2017 (which is used for premium tax credit and related 

calculations for tax year 2018). For this purpose, MAGI is adjusted gross income plus tax-exempt interest, any foreign earned income or housing exclusion, 

and non-taxable Social Security benefits. 

3. The tax value of the exclusion includes the tax reduction from the exclusion of premiums of major medical plans and supplemental plans (such as those 

for dental, vision and drug coverage) and from the exclusion of contributions to flexible spending accounts.

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

14
Families Person-years Amount Families Amount Families Amount Families Amount Families Person-years Amount

Under 100 43,935 1,732 2,008 9,868,080 1,752 10,427,469 199 10,191 1,083 572,937 1,752 2,028 10,430,825

100 under 133 13,768 1,213 1,403 6,701,573 1,229 7,200,174 256 13,987 789 512,588 1,229 1,417 7,200,174

133 under 150 6,310 651 769 3,429,857 653 3,591,071 220 47,706 377 214,165 653 771 3,596,317

150 under 200 15,847 1,832 2,216 9,786,427 1,858 9,928,667 942 305,171 785 601,043 1,861 2,239 10,082,299

200 under 250 12,496 1,311 1,515 6,391,969 1,300 6,078,404 941 612,175 369 422,445 1,309 1,529 6,202,238

250 under 300 11,132 862 1,057 4,217,754 826 3,627,669 670 541,539 203 187,932 852 1,061 3,864,148

300 under 350 10,032 526 672 2,402,397 481 1,882,118 459 500,500 84 106,874 508 670 2,008,771

350 through 400 8,775 277 366 1,398,572 274 1,294,285 263 309,032 68 288,742 287 407 1,378,283

Over 400 53,636 398 493 1,669,859 0 0 398 1,669,859 0 0 0 0 0

Total 175,930 8,803 10,500 45,866,488 8,372 44,029,857 4,347 4,010,159 3,759 2,906,726 8,452 10,121 44,763,055

Families Person-years Amount Families Amount Families Amount Families Amount Families Person-years Amount

Under 100 10,266 689 982 4,056,720 694 4,335,447 76 4,088 458 285,346 694 992 4,337,979

100 under 133 4,281 520 716 2,832,521 524 3,032,569 138 8,823 316 208,871 524 719 3,032,569

133 under 150 1,964 275 407 1,478,454 275 1,565,321 94 25,684 153 116,241 275 408 1,569,010

150 under 200 4,974 686 1,062 3,799,325 687 3,797,826 384 159,827 271 236,752 689 1,064 3,876,250

200 under 250 3,925 350 558 1,707,525 330 1,486,300 276 252,049 75 91,203 335 552 1,546,678

250 under 300 3,247 238 443 1,352,172 222 1,141,846 188 199,012 52 73,114 235 447 1,226,274

300 under 350 2,751 127 255 571,997 102 392,464 116 158,276 9 28,699 116 256 442,421

350 through 400 2,540 64 131 318,145 69 283,678 58 86,145 22 85,213 69 149 317,214

Over 400 14,171 107 210 490,193 0 0 107 490,193 0 0 0 0 0

Total 48,119 3,056 4,764 16,607,052 2,903 16,035,452 1,438 1,384,096 1,355 1,125,438 2,937 4,588 16,348,394

Total APTC and PTC Subsidy7 Total Number 

of Families

All Families (counts and amounts are in thousands)

Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Family Type, 20181

Families with Children (counts and amounts are in thousands)

Total APTC and PTC Subsidy7 Income as a Percentage of 

Federal Poverty Level2

APTC3 Total PTC4 Excess APTC Repaid5 Net PTC6 Total Number 

of Families

Income as a Percentage of 

Federal Poverty Level2

APTC3 Total PTC4 Excess APTC Repaid5 Net PTC6

Table 3a

Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Family Type, 20181

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

15
Families Person-years Amount Families Amount Families Amount Families Amount Families Person-years Amount

Under 100 7,752 379 350 1,556,993 381 1,648,136 55 2,544 243 93,687 381 351 1,648,136

100 under 133 2,833 246 228 885,892 248 947,078 82 5,287 130 66,474 248 230 947,078

133 under 150 1,217 125 139 474,706 125 488,350 51 11,897 66 26,658 125 139 489,467

150 under 200 2,709 231 239 839,821 231 852,800 120 49,373 105 78,248 231 239 868,696

200 under 250 1,772 118 121 407,330 106 321,147 97 79,043 21 7,452 108 113 335,739

250 under 300 1,115 63 64 210,324 60 139,775 55 62,614 11 13,870 64 67 161,580

300 under 350 688 19 20 50,081 10 24,130 17 21,703 0 0 13 15 28,377

350 through 400 542 14 11 33,319 11 18,371 14 21,084 3 6,158 11 9 18,393

Over 400 1,701 35 54 124,646 0 0 35 124,646 0 0 0 0 0

Total 20,329 1,230 1,226 4,583,111 1,173 4,439,787 525 378,192 579 292,547 1,182 1,162 4,497,466

Families Person-years Amount Families Amount Families Amount Families Amount Families Person-years Amount

Under 100 2,365 310 631 2,499,727 313 2,687,311 21 1,544 215 191,659 313 641 2,689,843

100 under 133 1,438 274 488 1,946,630 276 2,085,491 55 3,536 187 142,397 276 489 2,085,491

133 under 150 742 149 268 1,003,747 150 1,076,971 43 13,788 86 89,583 150 269 1,079,543

150 under 200 2,258 455 823 2,959,505 456 2,945,026 264 110,454 166 158,504 457 825 3,007,554

200 under 250 2,154 232 437 1,300,194 223 1,165,153 179 173,006 54 83,750 227 439 1,210,939

250 under 300 2,132 175 379 1,141,849 162 1,002,071 133 136,398 41 59,243 172 381 1,064,694

300 under 350 2,063 108 235 521,916 92 368,335 100 136,572 9 28,699 103 242 414,043

350 through 400 1,998 50 120 284,826 58 265,307 44 65,061 19 79,055 58 140 298,821

Over 400 12,470 72 156 365,546 0 0 72 365,546 0 0 0 0 0

Total 27,619 1,826 3,539 12,023,941 1,730 11,595,665 913 1,005,904 777 832,891 1,756 3,426 11,850,928

Total Number 

of Families

Income as a Percentage of 

Federal Poverty Level2

APTC3 Total PTC4 Excess APTC Repaid5 Net PTC6 Total Number 

of Families

Families Headed by Unmarried Taxpayers with Children (counts and amounts are in thousands)

Total APTC and PTC Subsidy7

Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Family Type, 20181

Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Family Type, 20181

Families Headed by Married Taxpayers with Children (counts and amounts are in thousands)

Income as a Percentage of 

Federal Poverty Level2

APTC3 Total PTC4 Excess APTC Repaid5 Net PTC6 Total APTC and PTC Subsidy7

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

16
Families Person-years Amount Families Amount Families Amount Families Amount Families Person-years Amount

Under 100 11,674 815 692 3,676,662 828 3,884,525 97 3,571 504 211,781 828 702 3,884,872

100 under 133 4,808 541 464 2,464,028 553 2,686,436 93 3,115 370 225,524 553 476 2,686,436

133 under 150 2,360 298 247 1,208,666 298 1,252,839 103 17,478 176 63,119 298 247 1,254,306

150 under 200 6,705 802 686 3,235,249 823 3,283,601 419 99,837 339 212,713 825 699 3,348,126

200 under 250 6,288 637 527 2,318,205 644 2,213,302 445 212,106 196 162,264 647 537 2,268,363

250 under 300 5,721 390 317 1,263,245 376 1,035,494 312 181,831 85 61,244 385 315 1,142,657

300 under 350 4,971 204 173 695,379 186 519,026 178 163,075 40 47,198 199 172 579,502

350 through 400 4,040 107 88 335,001 97 262,231 105 89,648 22 53,243 108 91 298,595

Over 400 20,392 151 126 535,803 0 0 151 535,803 0 0 0 0 0

Total 66,959 3,945 3,320 15,732,237 3,803 15,137,454 1,905 1,306,464 1,733 1,037,084 3,843 3,238 15,462,857

Families Person-years Amount Families Amount Families Amount Families Amount Families Person-years Amount

Under 100 1,429 229 334 2,134,697 231 2,207,497 25 2,532 121 75,810 231 335 2,207,975

100 under 133 699 152 223 1,405,024 152 1,481,168 25 2,049 103 78,193 152 223 1,481,168

133 under 150 358 79 115 742,738 80 772,912 22 4,543 49 34,806 80 116 773,001

150 under 200 1,421 344 468 2,751,852 348 2,847,240 139 45,507 175 151,578 348 476 2,857,923

200 under 250 1,708 324 431 2,366,239 326 2,378,802 220 148,020 98 168,978 326 440 2,387,197

250 under 300 2,072 234 297 1,602,337 229 1,450,329 169 160,696 65 53,575 231 298 1,495,216

300 under 350 2,310 195 244 1,135,021 193 970,627 164 179,149 36 30,976 193 241 986,849

350 through 400 2,196 106 147 745,426 108 748,377 99 133,239 23 150,287 110 167 762,474

Over 400 19,073 140 157 643,864 0 0 140 643,864 0 0 0 0 0

Total 31,265 1,802 2,415 13,527,198 1,666 12,856,951 1,004 1,319,598 671 744,203 1,671 2,295 12,951,803

Notes:

3. Advance Premium Tax credit (APTC) is the amount of credit paid to the insurer in advance, on behalf of the taxpayer based on expected income and family circumstances at the time of enrollment.

4. Total premium tax credit (PTC) is the amount of credit claimed on the tax return, based on actual income and family circumstances for the tax year.

5. Excess APTC repaid is the amount of APTC paid on behalf of the taxpayer in excess of PTC claimed on the return, up to the maximum amount that must be repaid.

6. Net premium tax credit is the amount of credit claimed on the tax return in excess of APTC paid during the year. 

All counts and amounts have been rounded to the nearest thousand; sum might not add to total due to rounding. 

7. Total APTC and PTC subsidy is equal to the APTC minus excess APTC repaid plus net PTC claimed on the tax return. This is also equal to total PTC as calculated on the tax return plus any excess APTC that is not repaid because it is below the statutory 

limitation on amounts that must be repaid.

Income as a Percentage of 

Federal Poverty Level2

APTC3 Total PTC4 Excess APTC Repaid5 Net PTC6 Total APTC and PTC Subsidy7 Total Number 

of Families

1. A person-year of coverage is coverage for one person for the entire year. For example, two persons with six months of coverage each are counted as one person-year of coverage. A family is defined as a non-dependent taxpayer or married couple filing 

jointly plus all dependents. "Unmarried" families include taxpayers filing as single or head of household. Married families include taxpayers filing jointly or separately and qualifying widows and widowers. Families with children include those with 

dependents identified as children living at home. A child may include persons under age 19, students age 19 through 22, and disabled children of the taxpayer of any age. Non-filing families are not shown by family status but are included in the total for all 

families and families with children.

2. Equals modified adjusted gross income (MAGI) for 2018 divided by the Federal poverty level for 2017 (which is used for premium tax credit and related calculations for tax year 2018). For this purpose, MAGI is adjusted gross income plus tax-exempt 

interest, any foreign earned income or housing exclusion, and non-taxable Social Security benefits. 

Total PTC4 Excess APTC Repaid5 Net PTC6 Total Number 

of Families

APTC3

Families Headed by Married Taxpayers without Children (counts and amounts are in thousands)

Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Family Type, 20181

Families Headed by Unmarried Taxpayers without Children (counts and amounts are in thousands)

Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Family Type, 20181

Total APTC and PTC Subsidy7 Income as a Percentage of 

Federal Poverty Level2

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

17
Families Person-years Amount Families Amount Families Amount Families Amount Families Person-years Amount

Under 100 43,935 1,732 2,008 9,868,080 1,752 10,427,469 199 10,191 1,083 572,937 1,752 2,028 10,430,825

100 under 133 13,768 1,213 1,403 6,701,573 1,229 7,200,174 256 13,987 789 512,588 1,229 1,417 7,200,174

133 under 150 6,310 651 769 3,429,857 653 3,591,071 220 47,706 377 214,165 653 771 3,596,317

150 under 200 15,847 1,832 2,216 9,786,427 1,858 9,928,667 942 305,171 785 601,043 1,861 2,239 10,082,299

200 under 250 12,496 1,311 1,515 6,391,969 1,300 6,078,404 941 612,175 369 422,445 1,309 1,529 6,202,238

250 under 300 11,132 862 1,057 4,217,754 826 3,627,669 670 541,539 203 187,932 852 1,061 3,864,148

300 under 350 10,032 526 672 2,402,397 481 1,882,118 459 500,500 84 106,874 508 670 2,008,771

350 through 400 8,775 277 366 1,398,572 274 1,294,285 263 309,032 68 288,742 287 407 1,378,283

Over 400 53,636 398 493 1,669,859 0 0 398 1,669,859 0 0 0 0 0

Total 175,930 8,803 10,500 45,866,488 8,372 44,029,857 4,347 4,010,159 3,759 2,906,726 8,452 10,121 44,763,055

Families Person-years Amount Families Amount Families Amount Families Amount Families Person-years Amount

Under 100 16,958 450 376 1,392,832 458 1,518,333 64 1,956 309 127,457 458 381 1,518,333

100 under 133 4,845 357 334 1,059,688 362 1,182,419 69 2,677 250 125,408 362 339 1,182,419

133 under 150 2,086 201 182 586,409 201 615,634 82 14,602 111 44,460 201 183 616,268

150 under 200 5,396 475 481 1,495,706 480 1,422,949 308 101,410 159 79,313 483 484 1,473,609

200 under 250 4,142 363 367 978,765 349 763,695 308 197,801 59 35,810 353 359 816,774

250 under 300 3,275 177 159 397,882 141 244,308 160 111,171 24 9,863 157 146 296,574

300 under 350 2,609 80 90 176,168 44 84,887 73 83,763 7 5,816 52 68 98,221

350 through 400 2,011 42 44 90,599 13 31,278 42 45,283 0 0 23 26 45,316

Over 400 7,718 60 64 84,294 0 0 60 84,294 0 0 0 0 0

Total 49,039 2,205 2,098 6,262,342 2,048 5,863,502 1,167 642,955 920 428,127 2,089 1,986 6,047,514

Families Person-years Amount Families Amount Families Amount Families Amount Families Person-years Amount

Under 100 14,496 770 989 4,056,616 773 4,243,658 78 5,047 484 194,629 773 991 4,246,198

100 under 133 3,836 455 567 2,236,699 463 2,454,161 100 5,549 303 223,012 463 573 2,454,161

133 under 150 1,751 256 344 1,259,141 256 1,334,282 84 20,724 151 99,041 256 344 1,337,458

150 under 200 4,631 722 993 3,415,372 735 3,502,725 371 125,450 318 274,457 735 1,002 3,564,379

200 under 250 3,999 447 559 1,766,211 435 1,577,821 320 246,453 129 105,266 441 564 1,625,025

250 under 300 3,635 295 428 1,156,100 285 905,175 246 219,523 57 70,371 293 433 1,006,948

300 under 350 3,291 186 277 708,256 165 485,061 164 182,366 23 17,889 180 273 543,778

350 through 400 3,069 90 131 317,938 98 277,718 84 107,466 34 97,578 100 159 308,049

Over 400 18,978 131 204 448,662 0 0 131 448,662 0 0 0 0 0

Total 57,686 3,351 4,492 15,364,996 3,211 14,780,600 1,576 1,361,241 1,500 1,082,242 3,241 4,339 15,085,997

Net PTC6 Total APTC and PTC Subsidy7 Total Number of 

Families

Income as a Percentage of 

Federal Poverty Level2

APTC3 Total PTC4 Excess APTC Repaid5 Net PTC6 Total Number of 

Families

Families with Oldest Taxpayer Age 35 Under 55 (counts and amounts are in thousands)

Excess APTC Repaid5 Net PTC6 Total APTC and PTC Subsidy7 Income as a Percentage of 

Federal Poverty Level2

APTC3 Total Number of 

Families

Table 3b

Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Age, 20181

All Families (counts and amounts are in thousands)

Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Age, 20181

Families with Oldest Taxpayer Under Age 35 (counts and amounts are in thousands)

Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Age, 20181

Total APTC and PTC Subsidy7

Income as a Percentage of 

Federal Poverty Level2

APTC3 Total PTC4 Excess APTC Repaid5

Total PTC4

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

18
Families Person-years Amount Families Amount Families Amount Families Amount Families Person-years Amount

Under 100 5,971 468 593 4,047,544 476 4,284,877 53 3,002 271 241,150 476 606 4,285,693

100 under 133 1,912 359 462 3,068,630 361 3,216,842 75 4,812 214 153,024 361 464 3,216,842

133 under 150 897 164 209 1,402,117 165 1,455,969 43 10,704 98 65,984 165 210 1,457,397

150 under 200 2,163 548 660 4,345,903 556 4,457,183 236 70,723 261 220,970 556 670 4,496,149

200 under 250 1,845 391 477 2,873,786 406 2,987,723 236 128,548 151 263,734 406 493 3,008,972

250 under 300 1,740 313 398 2,219,454 317 2,068,550 202 160,438 100 79,222 319 406 2,138,239

300 under 350 1,673 181 238 1,177,685 194 1,064,006 149 151,391 47 82,437 197 262 1,108,731

350 through 400 1,439 116 164 869,372 131 846,233 110 122,138 27 136,155 133 190 883,389

Over 400 11,969 162 181 920,343 0 0 162 920,343 0 0 0 0 0

Total 29,609 2,701 3,381 20,924,834 2,606 20,381,382 1,265 1,572,100 1,169 1,242,677 2,612 3,300 20,595,412

Families Person-years Amount Families Amount Families Amount Families Amount Families Person-years Amount

Under 100 6,511 45 50 371,087 45 380,601 4 186 18 9,701 45 50 380,601

100 under 133 3,174 42 41 336,557 42 346,752 11 949 22 11,144 42 41 346,752

133 under 150 1,577 31 34 182,190 31 185,187 11 1,676 17 4,680 31 34 185,193

150 under 200 3,656 86 83 529,446 86 545,811 28 7,587 47 26,303 86 83 548,162

200 under 250 2,510 110 112 773,207 110 749,165 78 39,374 31 17,635 110 112 751,468

250 under 300 2,482 77 72 444,318 84 409,637 62 50,408 22 28,477 84 77 422,386

300 under 350 2,458 80 67 340,289 78 248,163 72 82,979 7 732 80 67 258,041

350 through 400 2,256 29 27 120,663 31 139,057 27 34,144 6 55,010 31 33 141,528

Over 400 14,971 46 44 216,560 0 0 46 216,560 0 0 0 0 0

Total 39,596 547 529 3,314,315 508 3,004,373 338 433,863 170 153,679 509 496 3,034,131

Notes:

3. Advance Premium Tax credit (APTC) is the amount of credit paid to the insurer in advance, on behalf of the taxpayer based on expected income and family circumstances at the time of enrollment.

4. Total premium tax credit (PTC) is the amount of credit claimed on the tax return, based on actual income and family circumstances for the tax year.

5. Excess APTC repaid is the amount of APTC paid on behalf of the taxpayer in excess of PTC claimed on the return, up to the maximum amount that must be repaid.

6. Net premium tax credit is the amount of credit claimed on the tax return in excess of APTC paid during the year. 

Total Number of 

Families

Total Number of 

Families

Total APTC and PTC Subsidy7

All counts have been rounded to the nearest thousand; sum might not add to total due to rounding. 

1. A person-year of coverage is coverage for one person for the entire year. For example, two persons with six months of coverage each are counted as one person-year of coverage. A family is defined as a non-dependent taxpayer or married couple filing 

jointly plus all dependents.

2. Equals modified adjusted gross income (MAGI) for 2018 divided by the Federal poverty level for 2017 (which is used for premium tax credit and related calculations for tax year 2018). For this purpose, MAGI is adjusted gross income plus tax-exempt 

interest, any foreign earned income or housing exclusion, and non-taxable Social Security benefits. 

7. Total APTC and PTC subsidy is equal to the APTC minus excess APTC repaid plus net PTC claimed on the tax return. This is also equal to total PTC as calculated on the tax return plus any excess APTC that is not repaid because it is below the statutory 

limitation on amounts that must be repaid.

Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Age, 20181

Families with Oldest Taxpayer Age 55 Under 65 (counts and amounts are in thousands)

Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Age, 20181

Families with Oldest Taxpayer Age 65 or Over (counts and amounts are in thousands)

Total APTC and PTC Subsidy7

Income as a Percentage of 

Federal Poverty Level2

APTC3 Total PTC4 Excess APTC Repaid5 Net PTC6

Net PTC6 Income as a Percentage of 

Federal Poverty Level2

APTC3 Total PTC4 Excess APTC Repaid5

U.S. Department of the Treasury

Office of Tax Analysis

December 21, 2016

19