Guide
California Young Child Tax Credit 2026 (YCTC)
The Young Child Tax Credit (YCTC) is extra money California pays families who have at least one child under 6 years old. It is refundable, which means you
Verified against the California Franchise Tax Board (FTB) ·The Young Child Tax Credit (YCTC) is extra money California pays families who have at least one child under 6 years old. It is refundable, which means you get the cash back even if you owe no state tax. The reason a lot of families miss it isn’t that they don’t qualify, it’s that they never file a state return, or they file and skip the form that claims it. When people say “Young Child Tax Credit 2026,” they mean the credit you claim on the return you file in 2026 for the 2025 tax year. This is who qualifies, how much it pays, and how to claim it.
The short version
YCTC is worth up to $1,189 per return for the 2025 tax year. To get it you need a qualifying child who was under 6 at the end of 2025, and you have to qualify for the California Earned Income Tax Credit (CalEITC), which generally means earned income of $32,900 or less.
You claim it by filing a California return with FTB Form 3514 attached. It’s a state credit, separate from the federal Child Tax Credit, so you can get both.
Worth knowing: for the 2025 tax year you can still get YCTC even with zero earned income or a net business loss, as long as your wages and net loss each stay at or under $35,640.
Do you qualify? A 30-second check
YCTC has one rule that the regular CalEITC doesn’t, the child’s age. Run through these for the 2025 tax year:
- Did you have a qualifying child who was younger than 6 on December 31, 2025? A child who turned 6 during 2025 does not count for that year.
- Do you qualify for CalEITC? That generally means earned income of $32,900 or less and a valid Social Security number or ITIN for you and your child.
- Did you live in California for more than half of 2025?
- Are you filing a California return? The credit only comes through if you file and attach Form 3514, even if your income is low enough that you wouldn’t otherwise have to file.
If your earned income is near $32,900, still file and run the numbers. The credit phases down as income rises, so you may get a smaller YCTC rather than none.
What the Young Child Tax Credit is
YCTC is a California state credit for low-income families with a young child. It rides on top of CalEITC, the state’s version of the federal earned income credit. If you qualify for CalEITC and you have a child under 6, you also get YCTC. It is refundable, so the state sends you the balance as a refund if the credit is larger than the tax you owe.
It is not the same thing as the federal Child Tax Credit, and claiming one does not block the other. Many families collect the federal credit on their IRS return and YCTC on their California return in the same year.
How much YCTC pays for the 2025 tax year
The maximum is $1,189 per eligible return, not per child. A family with two children under 6 gets the same maximum as a family with one. The full amount goes to families at the low end of the income range, and it phases down as earned income climbs toward the CalEITC cutoff.
| Item | 2025 tax year (filed in 2026) |
|---|---|
| Maximum YCTC | $1,189 per return |
| Child age rule | Under 6 at the end of 2025 |
| CalEITC earned income cap | $32,900 or less |
| Refundable? | Yes, paid as cash back |
The exact amount you get depends on your earned income. FTB and free tax-prep software calculate it for you once you enter your income and your child’s information on Form 3514.
The zero-income exception (often missed)
Families with no earned income used to be shut out. That changed. For the 2025 tax year you can claim YCTC even if your earned income is zero or a net loss, as long as your total wages and your total net loss each stay at or under $35,640.
There is one catch worth being clear about. CalEITC itself still requires at least $1 of earned income. So a family with truly zero earned income can land in a spot where they meet the YCTC income exception but not CalEITC. If you had any earned income at all, even a small amount, file and let the form sort out which credits you get.
How to claim it
- File a California state return. YCTC only arrives if you file, so file even if your income is low enough that a return isn’t otherwise required. Filing is how you collect the cash.
- Attach FTB Form 3514 (California Earned Income Tax Credit). This is the single form that claims CalEITC and YCTC together. If you e-file, your software walks you through it.
- Enter your young child’s details. You report the child’s name, Social Security number or ITIN, and date of birth so FTB can confirm the under-6 rule.
- File for free if you can. CalFile, the FTB’s free filing tool, and IRS-partnered free programs like VITA (free IRS-partnered tax help sites) handle Form 3514 at no cost if you’re eligible for CalFile. Verify the current filing options at ftb.ca.gov.
You generally have up to four years from the original due date to file and still claim the credit, so a missed prior year may still be recoverable.
What else you may qualify for
Qualifying for YCTC is a strong sign you qualify for other help, but each one needs its own claim or application. YCTC does not enroll you automatically. Once you’ve claimed it, look into these:
- CalEITC — you already claim this on the same Form 3514, but confirm the box is checked. It can add hundreds or thousands more.
- Federal Child Tax Credit and federal EITC — separate credits on your IRS return, claimed for free through the same VITA sites.
- CalFresh (food benefits) — a separate application through your county, with its own income rules.
- WIC — food and nutrition help, but only for pregnant people and children under 5, so the age window is different from YCTC.
See how California programs stack in our California benefits stacking guide.
Quick answers
Is YCTC per child or per return?
Per return. One qualifying child under 6 gets you the full credit; having more young children does not raise the maximum above $1,189. Most families receive less than the full amount, which shrinks as earned income rises; the full $1,189 goes to those at the lowest end of the income range.
My child turned 6 in 2025. Can I still claim it?
No. The child has to be under 6 at the end of the tax year. A child who turned 6 at any point in 2025 doesn’t qualify for the 2025 credit.
Can I get YCTC and the federal Child Tax Credit?
Yes. YCTC is a California credit and the Child Tax Credit is federal. They’re claimed on different returns and don’t cancel each other out.
Do I need a Social Security number?
You can qualify with a valid SSN or an ITIN for yourself and your child, the same identification rules that apply to CalEITC.
Bottom line
YCTC pays up to $1,189 in cash back for the 2025 tax year if you have a child who was under 6 at the end of 2025 and you qualify for CalEITC, generally with earned income of $32,900 or less. Most families get less than the full amount, since the credit shrinks as income rises and the full $1,189 lands only in the lowest income band. The most common mistake is simple, not filing a state return, or filing without Form 3514.
Check the child’s age and your earned income, then file a California return with Form 3514 attached, for free through CalFile or VITA if you can. And don’t stop at YCTC, because the same family usually qualifies for CalEITC, federal credits, and food help too.