Franchise Tax Board (FTB)

The Young Child Tax Credit (YCTC) provides a credit up $1,083 per tax return for Californians who qualify for CalEITC and have a child under 6 years old. New for tax year 2022 forward, you may qualify for YCTC with total earned income of zero dollars or less provided you qualify. The amount of California Earned Income Tax Credit (CalEITC) you may receive depends on your income and family size.

To qualify for CalEITC you must meet all of the following requirements during the tax year:

• You’re at least 18 years old or have a qualifying child
• Have earned income of at least $1.00 and not more that $30,000
• Have a valid Social Security Number or Individual Taxpayer Identification Number (ITIN) for you, your spouse, and any qualifying children
• Live in California for more than half the filing year
• Not be eligible to be claimed as a qualifying child of another taxpayer
• Not be eligible to be claimed as a dependent of another taxpayer unless you have a qualifying child

Married/registered domestic partner (RDP) filing separately filers must meet all of the following requirements:

• Had a qualifying child who lived with you for more than half of the tax year, and:
  • You lived apart from your spouse/RDP for the last 6 months of the tax year, or
  • You are legally separated by state law under a written separation agreement or a decree of separate maintenance and you did not live in the same household as your spouse/RDP at the end of the tax year

The Young Child Tax Credit (YCTC) provides a credit up $1,083 per tax return for Californians who qualify for CalEITC and have a child under 6 years old. New For tax year 2022 forward, you may qualify for YCTC with total earned income of zero dollars or less provided you qualify.