Your child must be under age 19 or, if a full-time student, under age 24. There's no age limit if your child is permanently and totally disabled.
While you cannot claim yourself as a dependent on your tax return, there are many other opportunities to claim dependents and reduce your tax liability.
But did you know you can claim adult dependents as well? In general, an adult that you can claim as a dependent on your tax return is either a full-time student under the age of 24, a person who is permanently and totally disabled, or a parent that you support and/or care for.
The amount of the CDCTC is determined based on a percentage of your qualifying care expenses. The percentage ranges from 20% to 35%, depending on your adjusted gross income. Generally, the higher your income, the lower the percentage of expenses that will be credited.
The child tax credit provides a credit of up to $2,000 per child under age 17. If the credit exceeds taxes owed, families may receive up to $1,600 per child as a refund.
California child tax credit In California, families with qualifying children can apply for the Young Child Tax Credit (YCTC), which provides up to $1,117 per eligible child for tax year 2024 (taxes typically filed in early 2025).
You may be eligible for a California Earned Income Tax Credit (CalEITC) up to $3,644 for tax year 2024 as a working family or individual earning up to $31,950 per year. You must claim the credit on the 2024 FTB 3514 form, California Earned Income Tax Credit, or if you e-file follow your software's instructions.
For the year 2025 (when you file your taxes for 2024), the CTC is worth $2,000 for each qualifying child if your modified adjusted gross income is $400,000 or below (married filing jointly) or $200,000 or below (all other filers).
State law allows a Child and Dependent Care Expenses Credit similar to the federal Child and Dependent Care Expenses Credit. In general, California conforms to federal law regarding qualifying individuals, and the maximum amount and types of expenses eligible for the credit.