其它税收抵免

幼儿税收抵免

2025 税务年度：最高 $1,189

• 如果您符合以下条件，便可能有资格申领幼儿税收抵免：
  
  您的劳动收入低于年度门槛（2025 年为 $32,900 以下）；并且
  您育有未满 6 岁的符合资格的子女
  如欲申领 YCTC，您必须提交州税申报表并申领 CalEITC，或者使用 FTB 3514 表格。

寄养青年税额抵免

2025 税务年度：最高 $1,189

如果您符合以下条件，便可能有资格申领寄养青年税收抵免：

您的劳动收入低于年度门槛（2025 年为 $32,900 以下）；并且
在纳税年度结束时，您的年龄介于 18 至 25 岁之间；
您在超过 13 岁时处于寄养状态，且通过加州寄养系统进行安置；
符合寄养情况的核实要求
如欲申领 FYTC，您必须提交州税申报表并申领 CalEITC，或者使用 FTB 3514 表格。

Federal Earned Income Tax Credit

Tax year 2025: up to $8,046 for a family with 3 or more qualifying children

You may qualify for the federal EITC if:

• You have earned income
• Your investment income is below the limit ($11,950 for tax year 2025)
• You have a valid SSN by the due date of your return (including extensions)
• You were a U.S. citizen or a resident alien all year

To claim the EITC, you must file Form 1040, U.S. Individual Income Tax Return even if you are not required to file.

Seniors age 65+ should use form 1040-SR.

Federal Child Tax Credit

Tax year 2025: $2,200 per qualifying child

You may qualify for the Child Tax Credit if:

• You (or your spouse, if married filing jointly) and each qualifying child have a valid SSN (issued before the due date of the tax return, including extensions) 
• Your annual income is not more than $200,000 ($400,000 if filing a joint return)

Qualifying children:

• Are under 17 at the end of the tax year.
• Do not provide more than half of their own support for the tax year.
• Lived with you for more than half the tax year.
• Are claimed as a dependent on your return.
• Did not file a joint return for the year
• Are a U.S. citizen, U.S. National or a U.S. resident alien.

To claim the Child Tax Credit, enter your children and other dependents on Form 1040 and attach a Schedule 8812.