ACA 2027 Net Self-Employment Income Estimator for 1099 Workers

Not tax or insurance advice. This is a rough estimate to help you fill in the income question on a Marketplace application. Your real numbers depend on your full tax return. Check with a tax professional or a Marketplace assister if you're unsure. Facts checked October 21, 2026.

Key dates for 2027 coverage

Open Enrollment starts

Nov 1, 2026

Enroll by, for Jan 1 coverage

Dec 15, 2026

Open Enrollment ends

Jan 15, 2027

On HealthCare.gov, if you enroll or change plans December 16 through January 15, coverage starts February 1 (once you pay your first premium). After January 15 you need a Special Enrollment Period. Some states run their own Marketplace with different dates.

Estimate your projected net self-employment income

Net profit

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Est. self-employment tax

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Half of SE tax

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Projected net self-employment income

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How it works: net profit = gross − expenses. SE tax ≈ net profit × 92.35% × 15.3%. Estimate = net profit − half of SE tax. It doesn't include the Social Security wage cap (which only matters at high incomes) or other adjustments such as the self-employed health insurance deduction or retirement contributions, which can lower your income further.

Why use net, not gross

HealthCare.gov says that when you're self-employed you'll have to estimate your net self-employment income, and that Marketplace savings are based on your estimated net income for the year you're getting coverage, not last year's income. Your 1099 forms show what clients paid you (gross), but the Marketplace looks at income after business expenses, closer to the number on your tax return. Entering gross overstates your income, which can mean you're shown smaller premium tax credits than you'd actually qualify for. Entering a number that's too low has the opposite risk: you may have to pay back extra subsidy at tax time. Aim for your honest best estimate and update your application if your income changes during the year.

2027 changes worth knowing

Out-of-pocket maximum: for 2027 the individual out-of-pocket maximum rises to $12,000, up from $10,600 in 2026. Plans can have lower limits.
Premiums: the nationwide median proposed rate increase for individual-market plans is about 15% for 2027. Subsidies are based on the benchmark plan, so they should rise too, but people without subsidies feel the full increase.
Compare plans during Open Enrollment rather than letting coverage auto-renew, especially if your insurer is leaving the Marketplace.

Keep your 1099 numbers ready

The better your income and expense records, the better your estimate. See our 1099 expense deductions checklist and the quarterly estimated tax due dates.

Sources

HealthCare.gov, "When can you get health insurance?": dates and deadlines (checked October 21, 2026).
HealthCare.gov, "Health coverage if you're self-employed": self-employed coverage (checked October 21, 2026).
healthinsurance.org, "ACA open enrollment 2027: Higher premiums, insurer exits and subsidy changes could reshape coverage choices," September 29, 2026: press release (checked October 21, 2026).