CalEITC and the Young Child Tax Credit with an ITIN

This page is for you if you work in California and file taxes with an ITIN instead of a Social Security number. It is for your family too. It covers California credits only. It is general information, not tax or legal advice.

Which credits can I get with an ITIN?

Three California credits. No Social Security number needed. You can use an ITIN to file a state return and claim them. The Franchise Tax Board (FTB), California's tax agency, lists these three refundable credits:

• California Earned Income Tax Credit (CalEITC) for people who work and earn a lower income
• Young Child Tax Credit (YCTC) for families with a child under 6
• Foster Youth Tax Credit (FYTC) for young adults who were in California foster care

"Refundable" means cash back to you, not only a lower tax bill.

An ITIN does not qualify you for the federal Earned Income Tax Credit. For a bank account to receive your refund, see Open a bank account with an ITIN or consular ID.

How do I claim the credits?

1. Get an ITIN if you do not have one. Apply with IRS Form W-7, usually attached to your federal tax return. You can apply free at an IRS Taxpayer Assistance Center (by appointment, which may take several weeks) or at a VITA site that offers ITIN help. Private acceptance agents can also help, but they charge a fee. The IRS says to allow 7 weeks to hear back, or 9 to 11 weeks from January 15 to April 30. ITINs can expire. If yours has, the IRS explains how to renew it. Worried about applying? Read what is known about tax records and immigration first.
2. File a California tax return. No return, no credits. File one even if you do not usually have to.
3. Attach Form FTB 3514. One form covers CalEITC, the Young Child Tax Credit and the Foster Youth Tax Credit. Tax software and free tax helpers fill it in for you.
4. Choose how to get your refund. Direct deposit is usually faster than a paper check. See how to open a bank account with an ITIN.

Filing for free:

• Free tax help (VITA): IRS certified volunteers prepare basic returns for free, mostly for people earning about $70,244 or less. Some sites also help with ITIN applications. Ask when you call.
• CalFile: the FTB's free online service for state returns. For 2025 returns, it allows the EITC, YCTC and FYTC. If you claim the EITC on CalFile, you must upload a PDF copy of your federal tax return. Business income is allowed for EITC purposes only.

How much could I get for 2025?

Here is the most you can get for the 2025 tax year (the return most people filed in early 2026). Your real amount depends on your income and family.

Lower pay means a bigger CalEITC. It shrinks as your income goes up and stops above $32,900.

Do I qualify for CalEITC?

For the 2025 tax year, you may qualify if all of these are true:

• You have a valid ITIN or Social Security number. If you file jointly, your spouse needs one too. Each child you claim also needs an ITIN or Social Security number. An ATIN (an adoption number) does not count.
• You are at least 18 at the end of the year, or you have a qualifying child.
• California was your main home for more than half of the year.
• Your earned income and your federal adjusted gross income are each $32,900 or less.
• Your investment income is $4,814 or less. This means things like interest and dividends.

A qualifying child is your son, daughter, stepchild, foster child, brother, sister, or a child or grandchild of one of them. The child must be younger than you, must have lived with you in California for more than half the year, and must be under 19 at the end of the year. The age limit is under 24 for a student, with no age limit for a child who is permanently and totally disabled.

What counts as earned income?

• Wages, salaries and tips from a job where California tax rules apply (shown on a Form W-2)
• Money from your own work or business, after business costs (self employment income)
• In Home Supportive Services (IHSS) pay, in most cases

Money that is not from work, like interest or gifts, is not earned income.

Who can get the Young Child Tax Credit?

You may get up to $1,189 if:

• You qualify for CalEITC, and
• You have a qualifying child who was under 6 at the end of the year (for 2025, born in 2020 or later)

The amount is per tax return, not per child. It starts to go down when earned income is above $27,425 and stops above $32,900.

No earned income, or a business loss? You may still qualify for 2025 if you otherwise meet the CalEITC and YCTC rules, your wages are no more than $35,640, and your net loss is no more than $35,640.

Who can get the Foster Youth Tax Credit?

You may get up to $1,189 if:

• You qualify for CalEITC
• You were 18 to 25 at the end of the year
• You were in foster care at age 13 or older, placed through the California foster care system

On Form FTB 3514 you can check a box to let the California Department of Social Services confirm your foster care history. If you do not, you can send a verification letter instead.

Can I still file if I missed the deadline?

Yes. You can still file. The deadline for most people to file 2025 taxes was April 15, 2026. The FTB says you can generally claim CalEITC for up to four earlier years by filing or amending a state return. Ask a free tax preparer which years you can still claim.

Late fees. California's late filing penalty is 5% of the tax you owe for each month late, up to 25%, so it is tied to tax owed. One exception to know: if the FTB sends you a letter demanding a return and you do not answer, a penalty can apply even if your return shows a refund (FTB penalties page). Answer any FTB letter by its date.

What about the federal Child Tax Credit?

For 2025 federal returns, the Child Tax Credit is up to $2,200 per child. Each child must have a Social Security number valid for work, and so must you, or your spouse if you file jointly (IRS, updated September 21, 2026). If you file with an ITIN and no spouse on your return has a valid Social Security number, you cannot claim it. A child with an ITIN may still count for the smaller federal Credit for Other Dependents. California's credits on this page do not have that rule. A free tax helper can check both. More on federal changes: Money, taxes and credit: the complete guide.

What is known about tax records and immigration?

If this worries you, that makes sense. Filing is your decision. Many families file to claim money they earned. Here are the facts we found in court and government records as of October 21, 2026. These cases are about the IRS, the federal tax agency.

• April 2025: the IRS and Immigration and Customs Enforcement (ICE) signed an agreement to share some taxpayer information for immigration enforcement.
• November 21, 2025: a federal judge in Washington, D.C. blocked the IRS from sharing information with ICE except in strict compliance with federal privacy law.
• February 2026: a federal court in Massachusetts barred ICE and the Department of Homeland Security from using taxpayer information they got through the agreement. The government then told the courts that the IRS had already given ICE 47,289 addresses before the block. In a separate case, the federal appeals court in Washington, D.C. refused to stop the agreement itself, saying federal tax law likely allows some sharing for criminal investigations.
• September 8, 2026: the federal appeals court in Washington, D.C. kept the November block on the IRS in place. The government's appeal of the Massachusetts order was argued on October 7, 2026, and is pending: no decision had been reported as of October 21, 2026. A legal clinic can tell you if that has changed.

The agreement itself still stands. These cases are not over, and the rules can change. The California Franchise Tax Board's privacy notice lists who it may share your information with: the IRS, other states' tax officials, California government agencies, third parties that help determine or collect tax, and your own representative. Immigration agencies are not on that list (FTB 1131, rev. 10-2020). FTB also says it must comply with subpoenas, court orders and government orders as the law allows (FTB privacy policy). If this matters for your decision, ask an immigration lawyer or DOJ accredited representative.

Who can help?

Contact them to confirm hours, languages and openings. Being listed here is not a referral or a promise of service.

• Free tax help (VITA): find a site near you with the IRS VITA locator or call 800-906-9887. Ask if the site files returns with an ITIN and helps with Form W-7.
• CalEITC4Me: a multilingual site with a credit calculator and a free tax help finder, run by the Golden State Opportunity Foundation, which receives state funding for CalEITC outreach. caleitc4me.org. Some amounts on the site may be from earlier years.
• California Franchise Tax Board: official CalEITC, YCTC and FYTC rules and CalFile. CalEITC (ftb.ca.gov)
• IRS Taxpayer Assistance Centers: free ITIN application help by appointment. How to apply for an ITIN (irs.gov)
• Immigration legal help: nonprofits funded by the California Department of Social Services. Immigration services contractors (cdss.ca.gov)
• 211: free help finding local tax sites and other services. 211: free help finding local services

What should I bring to free tax help?