ACA MAGI & Roth Conversion Planner

ACA floor (est.)

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138% FPL · min to claim

ACA cliff (est.)

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400% FPL

Base MAGI

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before conversions

Max conversion room

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to stay under cliff

Plan settings

Coverage year

ACA plan year you're optimizing for

Household size on tax return

HH4 (2028–2036): Scott + Courtney + Maeve + Aspen · HH3 (2037+): Aspen turns 18 July 2036

MAGI income sources (enter Dec actuals)

Dividends & interest counts

Taxable brokerage — VOO, SCHD, VXUS, SGOV distributions

Muni bond interest (BSMS/BSMR) counts

Tax-exempt BUT added back into ACA MAGI — track monthly distributions

Realized capital gains (Miller account) counts

Long-term gains from annual Bridge bucket refill harvest

Other taxable income counts

Part-time work, consulting, any W-2 / 1099 income

Roth withdrawals (contributions or seasoned) no MAGI

Contributions or 5yr+ conversions — zero ACA MAGI impact

December conversion planner

Planned Roth conversion amount

Courtney 401k → Roth. Adjust in Dec once actuals are in.

Base MAGI Roth conversion Buffer to cliff Over cliff!

Total MAGI w/ conversion

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Remaining buffer

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% of cliff used

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Enter your planned conversion above

Base MAGI and max conversion room calculated above.

Tax bracket analysis — MFJ

Standard deduction (MFJ est.) —

12% bracket room remaining —

Limiting factor (tighter of ACA cliff vs 12% bracket) —

Effective bracket on conversion —

Recommended max conversion —

ACA MAGI rules — what counts

Dividends & taxable interestcounts

Realized capital gains (LT or ST)counts

Roth conversions (pre-tax → Roth)counts

Muni bond interest (BSMS/BSMR)counts — added back!

T-bill / SGOV / money market interestcounts

Roth withdrawals (contributions)does NOT count

Roth withdrawals (5yr+ conversions)does NOT count

Social Security (pre-claiming)does NOT count

HSA distributions (qualified medical)does NOT count

ACA floor — minimum MAGI to claim subsidies —

Colorado expanded Medicaid: below 138% FPL → Medicaid, not ACA. Must have ≥138% FPL MAGI. 138% FPL

📋 Update cliff estimates annually: New FPL published each January. 2027 ACA coverage uses 2026 FPL ($33,000/4 for HH of 4 → confirmed 2027 cliff = $132,000). Future years estimated at +2.5%/yr. Update the hardcoded values in this file each January when HHS publishes.

Verified cliff estimates (400% FPL, continental US):
2026: $128,600 HH4 / $107,080 HH3 (confirmed — 2025 FPL)
2027: $132,000 HH4 / $110,480 HH3 (confirmed — 2026 FPL)
2028–2036: HH4 default (Scott, Courtney, Maeve, Aspen). Aspen b. July 2018, claimed as dependent.
2037+: HH3 default (Aspen turns 18 July 2036). Year selector auto-switches HH size.
Per-person adj: ±$21,520 base (2026), grows ~2.5%/yr with FPL.
Note: Aspen not on your ACA plan (covered by Kaitlyn) — she only affects cliff via tax return household size.

Colorado expanded Medicaid — minimum MAGI to claim ACA subsidies is 138% FPL (the "ACA floor"). Below this, the household falls into Medicaid instead. The floor is computed as acaCliff × 138/400 and shown in the summary card above.

This tool is a planning aid. Verify actual FPL numbers at healthinsurance.org each year before executing conversions.