Child Tax Credit In California
The federal Child Tax Credit provides up to $2,000 per qualifying child under age 17 in 2025, with up to $1,700 of that amount refundable through the Additional Child Tax Credit for families who owe little or no federal tax. To qualify, the child must be a dependent who lived with the taxpayer for more than half the year and have a valid Social Security number.
California supplements the federal credit with its own Young Child Tax Credit, which offers up to $1,117 per child under age 6 for qualifying families in 2025. California also provides a dependent exemption credit that reduces state tax liability for each qualifying child, offering additional relief beyond what the federal return provides.
California filers with higher incomes should note that the federal Child Tax Credit begins to phase out at $200,000 for single filers and $400,000 for married couples filing jointly. Keeping records of each child's Social Security number, birth certificate, and school or medical records that confirm residency can help support the claim if questions arise during processing.