Child tax credit in California
Varies
Does California Have a Child Tax Credit?
Short answer: Yes: Young Child Tax Credit: up to $1,189 per tax return (not per child) for 2025 if you have a child under 6 and qualify for CalEITC (or have $0 or negative earned income). Phases out between earned income of $27,425 and $32,900. Refundable. Amounts are indexed annually.
Child care: Nonrefundable Child and Dependent Care Expenses Credit, figured as a percentage of the federal-style credit: 50% if AGI is $40,000 or less, 43% for $40,001-$70,000, 34% for $70,001-$100,000. No credit above $100,000 AGI. The Franchise Tax Board had not yet published the 2026 Young Child Tax Credit amount; the figures above are for tax year 2025. California also has a dependent exemption credit of $475 per dependent (2025, indexed). The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
Child tax credit in California
Varies
Individuals / Personal Taxes
Yes: Young Child Tax Credit: up to $1,189 per tax return (not per child) for 2025 if you have a child under 6 and qualify for CalEITC (or have $0 or negative earned income). Phases out between earned income of $27,425 and $32,900. Refundable. Amounts are indexed annually.
Business justification
Yes: Young Child Tax Credit: up to $1,189 per tax return (not per child) for 2025 if you have a child under 6 and qualify for CalEITC (or have $0 or negative earned income). Phases out between earned income of $27,425 and $32,900. Refundable. Amounts are indexed annually. Child care: Nonrefundable Child and Dependent Care Expenses Credit, figured as a percentage of the federal-style credit: 50% if AGI is $40,000 or less, 43% for $40,001-$70,000, 34% for $70,001-$100,000. No credit above $100,000 AGI. The Franchise Tax Board had not yet published the 2026 Young Child Tax Credit amount; the figures above are for tax year 2025. California also has a dependent exemption credit of $475 per dependent (2025, indexed). The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Category
- Personal Tax Deductions