---
slug: california-young-child-tax-credit
title: "Young Child Tax Credit (CA) (cash back on the California return for families with a child under 6): who qualifies, what you get, how to apply, and what happens next"
kind: procedure
status: published
hash: 6bacb3065146361e5ef3e8dc2e2e729437c7a83240610d00bf560e6fa0eec015
created: 2026-10-09T14:05:35.821Z
updated: 2026-10-09T14:08:36.956Z
summary: "The Young Child Tax Credit pays up to $1,189 per California tax return (tax year 2025) to CalEITC-eligible families with a child under 6 and earned income of $32,900 or less; families with zero earned income or a loss up to $35,640 can also qualify. It is claimed on form FTB 3514 with the California return, free through CalFile or a VITA site."
tags: ["young child tax credit","yctc","california","benefits","tax credits","procedure"]
above: ["[[california-benefits-graph]]"]
below: []
adjacent: ["[[california-caleitc]]", "[[california-federal-eitc]]", "[[california-child-tax-credit]]", "[[california-foster-youth-tax-credit]]", "[[california-free-tax-preparation]]", "[[california-wic]]", "[[california-head-start]]", "[[california-subsidized-child-care]]"]
nested: []
---
# Young Child Tax Credit (CA) (cash back on the California return for families with a child under 6): who qualifies, what you get, how to apply, and what happens next

*The Young Child Tax Credit pays up to $1,189 per California tax return (tax year 2025) to CalEITC-eligible families with a child under 6 and earned income of $32,900 or less; families with zero earned income or a loss up to $35,640 can also qualify. It is claimed on form FTB 3514 with the California return, free through CalFile or a VITA site.*

## What the Young Child Tax Credit is, in one paragraph

The Young Child Tax Credit (YCTC) is cash back on the California tax return for families with a child under 6 and low earned income. The Franchise Tax Board (FTB) pays it with CalEITC, on the same form FTB 3514 (rule:claim_on_return). It is paid per return, not per child (rule:max_credit). Since tax year 2022 a family with zero earned income or a business loss can still qualify (rule:net_loss_exception).

```widget
{
  "type": "stat",
  "value": "up to $1,189",
  "label": "per eligible tax return, tax year 2025 (FTB, rule:max_credit)"
}
```

## Who may qualify

- A qualifying child under 6 at the end of the tax year (rule:child_under_6).
- Qualify for CalEITC (rule:caleitc_qualify; see [[california-caleitc]]), including an SSN or ITIN for each person (rule:ssn_or_itin).
- Earned income of $32,900 or less in tax year 2025 (rule:earned_income_limit).

**The exception for zero earned income or a loss, tax year 2025** (rule:net_loss_exception, rule:net_loss_limit):

| Test | Limit |
| --- | --- |
| Total wages, tips and other employee pay, withheld or not | $35,640 or less |
| Total net loss for the year | $35,640 or less |
| Other CalEITC and YCTC requirements | all met |

## What the model on this page can do for you

This article is also the context of a model you can text or chat with. The buttons under the title open Messages with a note already written, or a chat on this page. The model has read this exact page: the rules above with their source ids, the procedure below, and the other programs the same facts open. It asks for one or two facts at a time, starting with each child's date of birth and the year's earned income, tells you which rules you pass and which it cannot decide, names the programs you may also qualify for, and gives the exact next step. It has no tools: it cannot file or apply for you, and it says so. Every message is kept on this build's Ledger.

A screening here is a screening, not a decision. FTB decides.

## How to apply, and what happens after

There is no application. The credit is claimed on the California return with form FTB 3514, the same form as CalEITC (rule:claim_on_return). CalFile files the state return free with FTB (rule:calfile_free); VITA volunteers prepare returns free (rule:vita_help; see [[california-free-tax-preparation]]).

The credit can be claimed for tax years 2021 forward by filing or amending the return (rule:claim_window). It is claimed again each year while a child is under 6 (rule:renewal_each_year).

If FTB changes or denies the credit, the notice gives an appeal date; the appeal goes to the Office of Tax Appeals (rule:appeal_ota, rule:appeal_deadline, rule:ota_contact).

```widget
{
  "type": "json",
  "title": "The procedure, stage by stage, as data",
  "ref": "#facts.procedure.stages",
  "open_depth": 1
}
```

## The same facts open other programs

A child's date of birth and the household's earned income are asked by:

- **California Earned Income Tax Credit (CalEITC) (B049)** [[california-caleitc]]: the base credit; YCTC needs CalEITC qualification.
- **Federal EITC (B052)** [[california-federal-eitc]]: the federal credit on the federal return.
- **Child Tax Credit + Additional CTC (B053)** [[california-child-tax-credit]]: the federal credit for children under 17.
- **Foster Youth Tax Credit (CA) (B051)** [[california-foster-youth-tax-credit]]: the other add-on credit on the same form, for former foster youth.
- **Free tax preparation: VITA / TCE + Free File + CalFile (B054)** [[california-free-tax-preparation]]: free filing: VITA, IRS Free File and CalFile.
- **WIC (Women, Infants & Children) (B003)** [[california-wic]]: food for children under five and pregnant or postpartum parents.
- **Head Start / Early Head Start (B058)** [[california-head-start]]: preschool for young children.
- **Subsidized child care: CalWORKs Stages 1-3 + Alternative Payment (CAPP) (B060)** [[california-subsidized-child-care]]: subsidized child care.

```widget
{
  "type": "json",
  "title": "What this article shares with the graph",
  "ref": "#facts.ontology",
  "open_depth": 2
}
```

## How this page works

This page is one JSON object. The page, the Markdown and the machine copy at [/a/california-young-child-tax-credit.json](https://miscsubjects.com/a/california-young-child-tax-credit.json) are three views of it. Its `facts` carry the article's identity and jurisdiction, the procedure with its stages, every rule with its source id and verification status, the fields with their canonical fact names, the ontology edges into the benefits graph, the declared actions, the model's instructions, and the permissions the model has (none). The model's context is served separately at [/a/california-young-child-tax-credit/context](https://miscsubjects.com/a/california-young-child-tax-credit/context): the same object, projected for a model, so there is one source of truth for the reader and the machine.

What is saved: a thread per phone number that texts, holding which articles it asked about, how many messages, and the facts it stated, so a person who comes back continues rather than restarts. The same phone number is treated as the same thread; a browser is never shown another phone's thread, and signing in is required before anything private crosses from text to screen. Every message, in either direction, is a row on this build's Ledger, as every action here is.

Figures carry their status in `facts.rules[].status`. Every tax year 2025 figure was read on 9 October 2026 from the FTB Young Child Tax Credit page.

## Official addresses

- File free: [CalFile](https://www.ftb.ca.gov/file/ways-to-file/online/calfile/)
- The credit: [FTB Young Child Tax Credit](https://www.ftb.ca.gov/file/personal/credits/young-child-tax-credit.html)
- FTB customer service: 800-852-5711, weekdays 8 AM to 5 PM ([phone page](https://www.ftb.ca.gov/help/contact/phone-fax.html))
- Appeal: Office of Tax Appeals, PO Box 989880, West Sacramento CA 95798-9880; fax 916-492-2089; phone 916-206-4355 ([how to appeal](https://www.ftb.ca.gov/help/disagree-or-resolve-an-issue/appeal-a-decision.html))

## Facts

```json
{
  "measured_at": "2026-10-09T16:00:00Z",
  "article": {
    "id": "yctc-ca",
    "slug": "california-young-child-tax-credit",
    "program_id": "B050",
    "jurisdiction": "US-CA",
    "aliases": [
      "YCTC",
      "Young Child Tax Credit",
      "California Young Child Tax Credit",
      "FTB 3514 young child credit"
    ],
    "schema_version": "jarticle/1 + benefit-article/1 (these facts)"
  },
  "procedure": {
    "id": "proc:apply_yctc_ca",
    "type": "procedure",
    "program_id": "B050",
    "authority": "California Franchise Tax Board (FTB); appeals decided by the Office of Tax Appeals",
    "outcome": "a refundable credit of up to $1,189 on the California return",
    "apply_at": "https://www.ftb.ca.gov/file/ways-to-file/online/calfile/",
    "stages": [
      {
        "id": "stage:discover",
        "order": 1,
        "name": "Discover",
        "what_happens": "The person learns that the Young Child Tax Credit exists and is paid through the California tax return, even with income too low to owe tax.",
        "who_acts": "Person / outreach",
        "timeline": "Any time; the 2025 return is the current year",
        "evidence": "None",
        "failure_mode": "Not filing because no tax is owed; the credit is only paid on a filed return",
        "model_role": "Screen from income, children and filing facts; name every credit the same return can carry",
        "automation_class": "A"
      },
      {
        "id": "stage:screen_eligibility",
        "order": 2,
        "name": "Screen eligibility",
        "what_happens": "Earned income, age, qualifying children, SSN or ITIN, and California residence are checked against the tax-year rules",
        "who_acts": "Model + person",
        "timeline": "Minutes",
        "evidence": "Earned income, dates of birth, ID numbers",
        "failure_mode": "Assuming an ITIN or self-employment income excludes the person",
        "model_role": "Apply each rule with its id; state which rules pass and which only FTB decides",
        "automation_class": "A"
      },
      {
        "id": "stage:gather_documents",
        "order": 3,
        "name": "Gather documents",
        "what_happens": "W-2s, 1099s, self-employment records, ID numbers for every person on the return, each child's date of birth",
        "who_acts": "Person with model checklist",
        "timeline": "Before filing",
        "evidence": "W-2, 1099, SSN or ITIN cards",
        "failure_mode": "A missing ID number or income form stops the return",
        "model_role": "Build the checklist from facts already known",
        "automation_class": "A"
      },
      {
        "id": "stage:complete_application",
        "order": 4,
        "name": "Complete application",
        "what_happens": "The California return (Form 540 or 540 2EZ) and form FTB 3514 are completed, or tax software asks the same questions",
        "who_acts": "Person, VITA volunteer or software; model explains",
        "timeline": "During filing",
        "evidence": "Return and FTB 3514",
        "failure_mode": "Credit not claimed because FTB 3514 is left out",
        "model_role": "Explain each FTB 3514 line in plain words; never fill or file",
        "automation_class": "B"
      },
      {
        "id": "stage:submit",
        "order": 5,
        "name": "Submit",
        "what_happens": "The return is filed by CalFile, other e-file, VITA, or paper mail",
        "who_acts": "Person",
        "timeline": "By the return due date for the year; late returns can still claim the credit within the window in rule:claim_window",
        "evidence": "E-file acceptance or mailing proof",
        "failure_mode": "No proof of filing kept",
        "model_role": "Point to the filing route; record the date the person says it was filed",
        "automation_class": "B"
      },
      {
        "id": "stage:interview_verification",
        "order": 6,
        "name": "Interview / verification",
        "what_happens": "FTB may review the return or send a letter asking for proof",
        "who_acts": "FTB + person",
        "timeline": "When a letter arrives; the letter states the reply date",
        "evidence": "The letter and the documents it asks for",
        "failure_mode": "Ignoring an FTB letter",
        "model_role": "Read the letter with the person and list what it asks for",
        "automation_class": "C - FTB review is human"
      },
      {
        "id": "stage:decision",
        "order": 7,
        "name": "Decision",
        "what_happens": "FTB processes the return and pays the refund or sends a notice of change",
        "who_acts": "FTB",
        "timeline": "FTB processing time; not stated on the fetched pages (UNKNOWN)",
        "evidence": "Refund or notice",
        "failure_mode": "A changed refund accepted without reading the notice",
        "model_role": "Compare the notice to the credit amount the rules give",
        "automation_class": "A"
      },
      {
        "id": "stage:issuance_use",
        "order": 8,
        "name": "Issuance / use",
        "what_happens": "Refund by direct deposit or check, or a lower tax owed",
        "who_acts": "FTB",
        "timeline": "After processing",
        "evidence": "Bank deposit or check",
        "failure_mode": "Wrong bank details",
        "model_role": "Explain the refund status tools",
        "automation_class": "D"
      },
      {
        "id": "stage:renew_recertify",
        "order": 9,
        "name": "Renew / recertify",
        "what_happens": "There is no renewal: the credit is claimed again on each year's return",
        "who_acts": "Person",
        "timeline": "Every tax year",
        "evidence": "That year's return",
        "failure_mode": "Assuming last year's claim carries over",
        "model_role": "Remind that each year is a new claim",
        "automation_class": "A"
      },
      {
        "id": "stage:denial_response",
        "order": 10,
        "name": "Denial response",
        "what_happens": "Read the FTB notice: what was disallowed and why",
        "who_acts": "Model + person",
        "timeline": "At once; the appeal date is on the notice",
        "evidence": "The notice",
        "failure_mode": "Treating a missing-document letter as a final denial",
        "model_role": "Separate a request for documents from a final decision",
        "automation_class": "A"
      },
      {
        "id": "stage:appeal_fair_hearing",
        "order": 11,
        "name": "Appeal / fair hearing",
        "what_happens": "Appeal to the Office of Tax Appeals by the date on the notice",
        "who_acts": "Person (a representative may act)",
        "timeline": "By the appeal date on the notice (rule:appeal_deadline)",
        "evidence": "Notice copy and supporting documents",
        "failure_mode": "Sending the appeal to FTB instead of the Office of Tax Appeals",
        "model_role": "Give the Office of Tax Appeals address and the documents the page lists",
        "automation_class": "B"
      }
    ],
    "stage_ids": [
      "stage:discover",
      "stage:screen_eligibility",
      "stage:gather_documents",
      "stage:complete_application",
      "stage:submit",
      "stage:interview_verification",
      "stage:decision",
      "stage:issuance_use",
      "stage:renew_recertify",
      "stage:denial_response",
      "stage:appeal_fair_hearing"
    ]
  },
  "rules": [
    {
      "id": "rule:child_under_6",
      "kind": "categorical",
      "text": "The filer has a qualifying child under 6 years old at the end of the tax year.",
      "jurisdiction": "US-CA",
      "value_years_child_age_max_exclusive": 6,
      "source": "s_ftb_yctc_child",
      "status": "verified 2026-10-09"
    },
    {
      "id": "rule:caleitc_qualify",
      "kind": "categorical",
      "text": "The filer must qualify for CalEITC, with one exception: from tax year 2022 a filer with zero earned income or a net loss can qualify (rule:net_loss_exception).",
      "jurisdiction": "US-CA",
      "source": "s_ftb_yctc_child",
      "status": "verified 2026-10-09"
    },
    {
      "id": "rule:earned_income_limit",
      "kind": "income_test",
      "text": "Earned income of $32,900 or less in tax year 2025.",
      "jurisdiction": "US-CA",
      "effective": "tax year 2025",
      "value_usd_annual_max": 32900,
      "source": "s_ftb_yctc_income",
      "status": "verified 2026-10-09"
    },
    {
      "id": "rule:earned_income_def",
      "kind": "definition",
      "text": "Earned income means wages, salaries, tips and other employee pay subject to California withholding, or net income from self-employment.",
      "jurisdiction": "US-CA",
      "source": "s_ftb_yctc_earned",
      "status": "verified 2026-10-09"
    },
    {
      "id": "rule:net_loss_exception",
      "kind": "income_test",
      "text": "For tax year 2025 a filer with earned income of zero or less can qualify when total wages and other employee pay do not exceed $35,640, the total net loss does not exceed $35,640, and all other CalEITC and YCTC requirements are met.",
      "jurisdiction": "US-CA",
      "effective": "tax year 2025",
      "value_usd_annual_wages_max": 35640,
      "value_usd_annual_net_loss_max": 35640,
      "source": "s_ftb_yctc_wages",
      "status": "verified 2026-10-09"
    },
    {
      "id": "rule:net_loss_limit",
      "kind": "income_test",
      "text": "The net loss allowed for tax year 2025 is up to $35,640.",
      "jurisdiction": "US-CA",
      "effective": "tax year 2025",
      "value_usd_annual": 35640,
      "source": "s_ftb_yctc_loss",
      "status": "verified 2026-10-09"
    },
    {
      "id": "rule:max_credit",
      "kind": "benefit",
      "text": "Up to $1,189 per eligible tax return for tax year 2025 (per return, not per child).",
      "jurisdiction": "US-CA",
      "effective": "tax year 2025",
      "value_usd_annual_max": 1189,
      "source": "s_ftb_yctc",
      "status": "verified 2026-10-09"
    },
    {
      "id": "rule:claim_on_return",
      "kind": "procedure",
      "text": "Claimed only on a filed California return, on form FTB 3514 or through tax software.",
      "jurisdiction": "US-CA",
      "source": "s_ftb_yctc_claim",
      "status": "verified 2026-10-09"
    },
    {
      "id": "rule:claim_window",
      "kind": "deadline",
      "text": "YCTC can be claimed for tax years 2021 forward by filing or amending the California return; before 2022 at least $1 of earned income was required.",
      "jurisdiction": "US-CA",
      "value_first_tax_year": 2021,
      "source": "s_ftb_yctc_years",
      "status": "verified 2026-10-09"
    },
    {
      "id": "rule:renewal_each_year",
      "kind": "renewal",
      "text": "Claimed again on each year's California return while a child is under 6.",
      "jurisdiction": "US-CA",
      "source": "s_ftb_yctc_claim",
      "status": "verified 2026-10-09"
    },
    {
      "id": "rule:reporting_none",
      "kind": "reporting",
      "text": "No change reporting applies between returns; each return reports that year's facts.",
      "jurisdiction": "US-CA",
      "source": "s_ftb_yctc_claim",
      "status": "verified 2026-10-09 (follows from claim-on-return; no FTB page states a separate reporting duty)"
    },
    {
      "id": "rule:ssn_or_itin",
      "kind": "immigration",
      "text": "The CalEITC identification rule applies: a valid SSN or ITIN for filer, spouse and qualifying children (see the CalEITC article).",
      "jurisdiction": "US-CA",
      "source": "s_ftb_elig_table",
      "status": "verified 2026-10-09 (rule carried by reference to CalEITC eligibility; the YCTC page requires CalEITC qualification)"
    },
    {
      "id": "rule:appeal_ota",
      "kind": "appeal",
      "text": "A person who disagrees with an FTB notice of action or a claim-for-refund denial, or whose refund claim FTB has neither accepted nor denied within six months, appeals to the Office of Tax Appeals, not to FTB.",
      "jurisdiction": "US-CA",
      "value_months_refund_claim_unanswered": 6,
      "source": "s_ftb_appeal",
      "status": "verified 2026-10-09"
    },
    {
      "id": "rule:appeal_deadline",
      "kind": "deadline",
      "text": "The appeal is due by the appeal date printed on the notice. No fixed number of days is stated on the FTB page; the notice states it.",
      "jurisdiction": "US-CA",
      "source": "s_ftb_appeal_date",
      "status": "verified 2026-10-09; the number of days is not on the page (UNKNOWN), it is on each notice"
    },
    {
      "id": "rule:ota_contact",
      "kind": "appeal",
      "text": "Office of Tax Appeals: mail PO Box 989880, West Sacramento CA 95798-9880; fax 916-492-2089; phone 916-206-4355; or the online Office of Tax Appeals Portal. Form FTB 1037 may be used.",
      "jurisdiction": "US-CA",
      "source": "s_ftb_appeal",
      "status": "verified 2026-10-09"
    },
    {
      "id": "rule:ftb_contact",
      "kind": "administration",
      "text": "FTB customer service number 800-852-5711, weekdays 8 AM to 5 PM; the FTB page states its contact center services are currently unavailable and points to Live Chat during business hours.",
      "jurisdiction": "US-CA",
      "source": "s_ftb_phone",
      "status": "verified 2026-10-09 (the phone page states the contact centre is unavailable as of the fetch)"
    },
    {
      "id": "rule:calfile_free",
      "kind": "procedure",
      "text": "CalFile files the California return directly with FTB at no charge; it needs a MyFTB account.",
      "jurisdiction": "US-CA",
      "source": "s_ftb_calfile",
      "status": "verified 2026-10-09"
    },
    {
      "id": "rule:vita_help",
      "kind": "procedure",
      "text": "Free help preparing the return is available through the Volunteer Income Tax Assistance (VITA) program.",
      "jurisdiction": "US",
      "source": "s_ftb_elig_vita",
      "status": "verified 2026-10-09"
    }
  ],
  "fiscal_year": {
    "fiscal_year": "Tax year 2025",
    "effective": "2025-01-01 to 2025-12-31 income, claimed on the 2025 return",
    "source": "s_ftb_yctc",
    "area": "California"
  },
  "fields": [
    {
      "field_id": "f:child_dob",
      "canonical_fact": "household.composition.members[].date_of_birth",
      "label": "Date of birth of each child",
      "data_type": "date",
      "required": true,
      "sensitivity": "personal",
      "used_by_rules": [
        "rule:child_under_6"
      ]
    },
    {
      "field_id": "f:earned_income_annual",
      "canonical_fact": "household.income.earned_annual",
      "label": "Earned income for the tax year",
      "data_type": "money",
      "required": true,
      "sensitivity": "personal",
      "used_by_rules": [
        "rule:earned_income_limit",
        "rule:caleitc_qualify"
      ]
    },
    {
      "field_id": "f:annual_income",
      "canonical_fact": "household.income.annual",
      "label": "Total income for the tax year",
      "data_type": "money",
      "required": true,
      "sensitivity": "personal",
      "used_by_rules": [
        "rule:earned_income_limit"
      ]
    },
    {
      "field_id": "f:net_loss",
      "canonical_fact": "household.income.net_loss_annual",
      "label": "Total net loss for the year, if any (business, rental, investment)",
      "data_type": "money",
      "required": false,
      "required_if": "earned income is zero or less",
      "sensitivity": "personal",
      "used_by_rules": [
        "rule:net_loss_exception",
        "rule:net_loss_limit"
      ]
    },
    {
      "field_id": "f:wages_total",
      "canonical_fact": "household.income.wages_annual",
      "label": "Total wages and tips, whether or not California tax was withheld",
      "data_type": "money",
      "required": false,
      "required_if": "earned income is zero or less",
      "sensitivity": "personal",
      "used_by_rules": [
        "rule:net_loss_exception"
      ]
    },
    {
      "field_id": "f:tax_id",
      "canonical_fact": "person.identity.tax_id_type",
      "label": "SSN or ITIN for each person on the return",
      "data_type": "enum",
      "required": true,
      "sensitivity": "sensitive",
      "used_by_rules": [
        "rule:ssn_or_itin"
      ]
    },
    {
      "field_id": "f:state",
      "canonical_fact": "person.address.residential.state",
      "label": "Did you live in California more than half the year",
      "data_type": "enum",
      "required": true,
      "sensitivity": "personal",
      "used_by_rules": [
        "rule:caleitc_qualify"
      ]
    }
  ],
  "ontology": {
    "program_id": "B050",
    "graph": "california-benefits-graph",
    "related_program_ids": [
      "B049",
      "B052",
      "B053",
      "B051",
      "B054",
      "B003",
      "B058",
      "B060"
    ],
    "related_programs": {
      "B049": "California Earned Income Tax Credit (CalEITC)",
      "B052": "Federal EITC",
      "B053": "Child Tax Credit + Additional CTC",
      "B051": "Foster Youth Tax Credit (CA)",
      "B054": "Free tax preparation: VITA / TCE + Free File + CalFile",
      "B003": "WIC (Women, Infants & Children)",
      "B058": "Head Start / Early Head Start",
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## Sources

1. [Young Child Tax Credit](https://www.ftb.ca.gov/file/personal/credits/young-child-tax-credit.html) — “The Young Child Tax Credit (YCTC) provides up to $1,189 per eligible tax return for tax year 2025.” (sha256 ada82f6493810048)
2. [Young Child Tax Credit](https://www.ftb.ca.gov/file/personal/credits/young-child-tax-credit.html) — “California families qualify with earned income of $32,900 or less.” (sha256 dab2f3c3835dab69)
3. [Young Child Tax Credit](https://www.ftb.ca.gov/file/personal/credits/young-child-tax-credit.html) — “You also must have a qualifying child under 6 years old at the end of the tax year and qualify for CalEITC – with one exception.” (sha256 3265ab3aef524e5c)
4. [Young Child Tax Credit](https://www.ftb.ca.gov/file/personal/credits/young-child-tax-credit.html) — “For tax year 2025, you may have a net loss of up to $35,640.” (sha256 a6074dee08fbabbd)
5. [Young Child Tax Credit](https://www.ftb.ca.gov/file/personal/credits/young-child-tax-credit.html) — “Your total wages, salaries, tips, and other employee compensation (whether subject to California withholding or not), if any, do not exceed $35,640.” (sha256 f2b167816f563bd1)
6. [Young Child Tax Credit](https://www.ftb.ca.gov/file/personal/credits/young-child-tax-credit.html) — “You may claim YCTC for tax years 2021 and forward by filing or amending your state income tax return.” (sha256 9866a721f9838750)
7. [Young Child Tax Credit](https://www.ftb.ca.gov/file/personal/credits/young-child-tax-credit.html) — “Filing your state tax return is required to claim this credit.” (sha256 0532a4654adcdbd6)
8. [Young Child Tax Credit](https://www.ftb.ca.gov/file/personal/credits/young-child-tax-credit.html) — “Earned income is wages, salaries, tips, and other employee compensation that is subject to California withholding, or net income from self-employment.” (sha256 706a838b2ffb26cb)
9. [Appeal a decision](https://www.ftb.ca.gov/help/disagree-or-resolve-an-issue/appeal-a-decision.html) — “If you don’t agree with a notice of action or a claim for refund denial or if we have not accepted or denied your refund claim within six months, submit an appeal to the Office of Tax Appeals.” (sha256 7eea7cd7521480d3)
10. [Appeal a decision](https://www.ftb.ca.gov/help/disagree-or-resolve-an-issue/appeal-a-decision.html) — “Submit your appeal by the appeal date on your notice.” (sha256 d83ea04fe62fe77d)
11. [Phone / fax](https://www.ftb.ca.gov/help/contact/phone-fax.html) — “Our contact center services are currently unavailable.” (sha256 39ec765178e7d05b)
12. [CalFile](https://www.ftb.ca.gov/file/ways-to-file/online/calfile/) — “Use CalFile to e-file your state tax return directly to the Franchise Tax Board.” (sha256 f1a3ff3f72d8c456)
13. [Eligibility and credit information (CalEITC)](https://www.ftb.ca.gov/file/personal/credits/caleitc/eligibility-and-credit-information.html) — “Tax year 2025 maximum income and credit amounts for CalEITC and related tax credits” (sha256 726647b9ff4a8394)
14. [Eligibility and credit information (CalEITC)](https://www.ftb.ca.gov/file/personal/credits/caleitc/eligibility-and-credit-information.html) — “Also, you may receive free tax help through the Volunteer Income Tax Assistance (VITA) program.” (sha256 5fdc72cc6f443dd6)

---

**above:** [[california-benefits-graph]]

**adjacent:** [[california-caleitc]], [[california-federal-eitc]], [[california-child-tax-credit]], [[california-foster-youth-tax-credit]], [[california-free-tax-preparation]], [[california-wic]], [[california-head-start]], [[california-subsidized-child-care]]
