幼兒稅務抵免

2025 課稅年度：最高 $1189

若符合以下條件，您可能有資格申領「幼兒稅務抵免」（YCTC）：

• 您的勞動所得低於年度門檻（2025 年為 32,900 美元以下），且
• 您有一名未滿 6 歲的符合資格子女
  若要申領 YCTC，您必須提交州稅申報表並申領 CalEITC，或使用 FTB 表格 3514。

寄養青年稅務抵免

2025 課稅年度：最高 $1189

若您符合以下條件，您可能有資格申請「寄養青年稅務抵免」：

• 您的勞動所得低於年度門檻（2025年為32,900美元以下），且
• 您在課稅年度結束時年滿 18 歲至 25 歲
• 您在 13 歲或以上時曾接受寄養，且是透過加州寄養系統安排的
• 符合寄養證明要求
  若要申領寄養青年稅務抵免（FYTC），您必須提交州稅申報表並申領加州 EITC（CalEITC），或使用 FTB 表格 3514。

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.