Free tool · Built for 1099 & commission income
Realtor ACA Subsidy & Deduction Estimator
Commission income is lumpy, and the marketplace judges you on your annual number. This estimator turns your projected commissions into an estimated MAGI, shows where you land against the 2026 subsidy bands, and tells you how much room you have before the 400% cliff wipes out your credit. It also estimates your self-employed health insurance deduction — the one that lowers that same MAGI.
Your numbers
Your best full-year estimate of GCI before expenses. Under-estimate here and a strong Q4 can push you over the cliff.
Brokerage splits, marketing, mileage, dues, desk fees — what you write off on Schedule C.
A spouse's W-2 wages, rental income, interest — anything else on the return. Enter 0 if none.
Total you pay yourself for the year (used to estimate the self-employed deduction). Enter 0 if unsure.
If yes, the self-employed premium deduction generally does not apply for months that coverage is offered.
Nothing is sent anywhere — this runs entirely in your browser.
Your estimate
Fill in your numbers and press Estimate My Subsidy Band. You'll see your projected MAGI, your position on the federal-poverty-level scale, and how much income cushion you have before the 400% cliff.
Why realtors get burned by the subsidy math
A W-2 employee's income is basically fixed, so their marketplace estimate is easy. Yours isn't. You apply in the fall with a projected number, then a big spring pushes you past what you guessed — and because the marketplace reconciles your actual income at tax time, an under-estimate means paying part of the credit back. For 2026 that risk is sharper than it's been in years: the enhanced premium tax credits expired at the end of 2025, so the hard 400% cliff is back. Above it, the credit doesn't shrink — it disappears entirely.
Two levers move your number back under the line, and this tool shows both: your business expenses (they lower net profit) and your self-employed health insurance deduction (100% of premiums, above the line, capped at your net self-employment income). A licensed advisor's job is to help you use them on purpose instead of discovering the cliff on your 1040.
Read these next
ACA Subsidies on Commission Income
The clawback trap in full — how to estimate lumpy income and update it mid-year when a big closing lands.
Read the guide →Health Insurance for New Agents
Your first 60 days off employer coverage: the Special Enrollment Period and COBRA vs. marketplace.
Read the guide →S-Corp & PEO Health Insurance
Once income stabilizes, better structures open up — including ones that change how premiums and MAGI interact.
Read the guide →Questions about the estimate
What income do realtors use for ACA subsidies?
The marketplace uses your estimated annual Modified Adjusted Gross Income (MAGI), not your gross commissions. For a self-employed agent that's roughly your net business profit (commissions minus business expenses), minus the deductible half of self-employment tax and your self-employed health insurance deduction, plus any other household income like a spouse's wages. This estimator builds that number from those inputs — it's an estimate, not your actual tax return.
What is the 400% subsidy cliff in 2026?
The enhanced premium tax credits expired at the end of 2025, so for 2026 coverage the original ACA rule is back: households above 400% of the federal poverty level generally get no premium tax credit at all. For a single person that ceiling is about $62,600 of MAGI, and about $128,600 for a family of four (2025 poverty guidelines, which govern 2026 coverage). Going even $1 over can mean losing the entire subsidy — that's the "cliff."
Can realtors deduct 100% of health insurance premiums?
Self-employed agents who aren't eligible for employer coverage (including a spouse's plan) can generally deduct 100% of premiums for themselves, a spouse, and dependents as an above-the-line deduction, capped at net self-employment income. Because it's above-the-line, it lowers MAGI — which can also improve subsidy eligibility. This is an estimate, not tax advice; confirm with a tax professional.
How accurate is this?
It's a planning estimate, not an eligibility determination. It approximates self-employment tax and the health insurance deduction and uses the 2025 federal poverty guidelines that govern 2026 coverage in the 48 contiguous states (Alaska and Hawaii use higher figures). Your actual subsidy also depends on your county's benchmark plan and your age, which this tool doesn't price. Use it to see which side of the cliff you're on — then get the exact numbers from a licensed advisor or HealthCare.gov.
See a scary number? Let's fix it before tax time.
A free 15-minute review with a licensed advisor — Brandon Rapose, NPN 21172816 — turns this estimate into a real plan: which expenses and deductions to lean on, and how to keep your credit intact. No obligation, no spam list.
Start My Free Coverage ReviewThis estimator is educational and does not determine eligibility for any subsidy or plan. It is not tax, legal, or medical advice. Figures are estimates based on the 2025 federal poverty guidelines (applicable to 2026 coverage in the contiguous U.S.) and simplified assumptions about self-employment tax and the self-employed health insurance deduction. Verify your actual eligibility at HealthCare.gov or with a licensed advisor and a tax professional.