State credits
California earned income tax credit (CalEITC) and Young Child Tax Credit
California does not take a share of the federal credit: it prints its own table, aimed at lower wages, and adds a separate credit for families with a child under six.
California and federal earned income credit calculator
Credits for tax year 2025, head of household, 1 qualifying child
$7,332
| Federal EITC | $4,089 |
| CalEITC | $629 |
| Young Child Tax Credit (child under 6) | $1,189 |
| Child tax credit, lowers your tax | $0 |
| Additional child tax credit, refundable | $1,425 |
Phase-in: each extra dollar earned raises the federal credit; federal maximum $4,328, nothing from $50,434.
$775 of child tax credit is lost: it exceeds your federal tax and the refundable cap.
Rules of the California creditThe California Earned Income Tax Credit, or CalEITC, is computed on its own table, published by the Franchise Tax Board in the FTB 3514 booklet, and not as a percentage of the federal credit. For tax year 2025 it is available on earned income up to $32,900, with a maximum of $302 without a qualifying child, $2,016 with one, $3,339 with two and $3,756 with three or more. The curve peaks at much lower wages than the federal one, so a part-time worker can receive more from California than from the IRS. A filer with a child under 6 at the end of the year also receives the Young Child Tax Credit, up to $1,189, which shrinks by $22 for each $100 of earned income above $27,425. Both are refundable, both accept filers with an ITIN, and CalEITC is open from age 18 without a child. The 2026 table is not yet published.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The California credit in one table
| Name | California Earned Income Tax Credit (CalEITC) and Young Child Tax Credit |
| Form | FTB 3514 |
| Administered by | California Franchise Tax Board |
| Tax year 2025 | own table up to $32,900 of earned income, plus up to $1,189 with a child under 6 |
| Tax year 2026 | not yet published |
| Refundable | refundable |
| ITIN filers | accepted |
| Worker without a qualifying child | from age 18 |
Why the California amounts look different
Because CalEITC has its own phase-in and phase-out, a household can be at the federal maximum and already past the California one. With two children and $12,000 of wages, the federal credit is still rising while CalEITC is near its peak; at $30,000, the federal credit is close to its maximum and CalEITC is almost gone. The calculator above reads the Franchise Tax Board table line by line, so the figure it shows is the one you would read in the booklet, not an approximation.
The Young Child Tax Credit only needs one child under 6 and CalEITC eligibility, or a qualifying net loss from self-employment. The FTB 3514 booklet gives both worksheets. The state also has a foster youth credit, not computed here.
California credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $283 | $1,438 | $1,692 | $1,903 |
| $10,000 | $211 | $1,162 | $3,288 | $3,699 |
| $15,000 | $165 | $539 | $1,588 | $1,786 |
| $20,000 | $119 | $389 | $542 | $550 |
| $25,000 | $73 | $238 | $333 | $337 |
| $30,000 | $27 | $88 | $123 | $124 |
| $40,000 | $0 | $0 | $0 | $0 |
| $50,000 | $0 | $0 | $0 | $0 |
| $60,000 | $0 | $0 | $0 | $0 |