Foster Youth Tax Credit: 2025 Rules for Filing in 2026

You do not have to have aged out of foster care to check the Foster Youth Tax Credit (FYTC). For the 2025 tax year, filed in 2026, it can add up to $1,189 per eligible person to a California tax return if you were 18–25 at year-end, were in qualifying California foster care while age 13 or older, and qualify for the California Earned Income Tax Credit (CalEITC).

Check those three requirements first, then claim FYTC using 2025 Form 3514 with your state return. The normal extended filing deadline is October 15, 2026. That extension covers filing, not taxes that were due April 15. The amounts here are for 2025, not the 2026 earnings you will report in 2027.

Who can claim it?

• Age 18–25 on December 31, 2025. Your age on the day you file in 2026 does not replace the tax-year age test.
• In qualifying foster care while age 13 or older. The placement must have been through the California foster care system by an authorized California agency or probation department, or an Indian tribe, tribal organization or tribal consortium in California, through a voluntary placement agreement or juvenile court order. You may have entered care before age 13 and remained in it after turning 13. Entering at 11 and leaving at 14 can meet this age test; leaving care entirely before 13 cannot.
• Eligible for CalEITC for 2025. This includes California earned income from $1 to $32,900 and federal adjusted gross income of $32,900 or less, plus the applicable residence, identification, filing-status, dependency and investment-income rules. The CalEITC guide explains the rest of that test. Work income alone does not establish eligibility.

Current and former foster youth can qualify. Adoption, reunification or another exit from care does not by itself mean you fail the foster-care history test. Your past placement, age and current tax-year requirements decide the claim.

How much FYTC adds to CalEITC

FYTC and CalEITC are separate refundable credits claimed on the same form. Refundable means an allowed credit can exceed your California income tax and produce a refund. It does not mean a return automatically earns the maximum credit.

2025 return	Maximum FYTC
2025 returnOne eligible person	Maximum FYTC$1,189
2025 returnJoint return with both taxpayer and spouse/registered domestic partner eligible	Maximum FYTC$2,378

The credit begins decreasing when California earned income exceeds $27,425 and is completely phased out at $32,901. Each person must meet the foster-youth requirements to receive the two-person amount. A partner who does not qualify does not double your credit. Form 3514 also calculates any part-year-resident adjustment.

Choose how to verify your foster-care history

On Form 3514, mark who is claiming FYTC on line 31. If your name has changed since you were in care, enter the requested former name on line 32. For the foster-care verification, you have these routes:

• Consent to the database check on line 33. This lets the California Department of Social Services (CDSS) attempt to verify your history from its records. Each person can consent for themselves. Consent does not guarantee that the records will match.
• Provide a verification letter. Attach proof to a paper return, or upload it if your e-filing software permits. Use the acceptable records listed in Form 3514's instructions, such as a state or county verification letter.
• Respond to the letter FTB sends if neither route verifies your status. Missing a database match does not alone mean you were ineligible. Obtain the requested proof and respond by the notice's deadline.

For help getting a California foster-care verification, contact CDSS at 916-651-8848, Monday–Friday, 8 a.m.–5 p.m. Tell them you need verification for FYTC and mention any name changes or placement records you have. A refund or tax-return problem belongs with FTB; CDSS helps verify the foster-care history.

File the claim and keep track of it

1. File the California return with Form 3514. Complete both the CalEITC and FYTC sections, identify each claimant, choose the verification route and sign the return. You still need to file to claim a refund when your income is too low to require a return otherwise.
2. Choose filing help that handles your return. The free tax-help locator can help you find VITA or TCE assistance. Check appointments and whether a site handles your income or a prior-year return. CalFile is another free option if your return meets its qualifications; it files California taxes only.
3. Save the return and filing result. Fix an electronic rejection and resubmit. After acceptance, use Where's My Refund with the exact refund on the return. Acceptance confirms receipt; FTB can still request verification or adjust the credits.

If FYTC is delayed or removed, check the notice for a foster-history verification request, a CalEITC eligibility problem or another adjustment. Respond to the stated issue and deadline rather than filing a duplicate return. A preparer or FTB can help determine whether you need supporting records, an amendment or a formal dispute.

Missed a prior year, or turned 26?

FYTC began with tax year 2022. You may claim an eligible past year by filing that year's original return or amending it if you already filed. Being 26 now does not change whether you met the age test in 2022, 2023 or another eligible year.

Refund claims have deadlines. The usual limit is four years from the original due date, with different calculations for some timely returns filed during an extension period, later payments and other exceptions. Confirm the deadline from your actual filing and payment history. Use each year's Form 3514 and amounts; the 2025 maximum does not apply to every prior year.

Check the other credits separately

FYTC requires CalEITC, so complete that claim on the same form. If you have a qualifying child who was under 6 at the end of 2025, also check YCTC. Federal EITC has its own requirements and goes on the federal return, which a California-only CalFile submission does not file.

Do I have to have entered care after turning 13?
No. The requirement is being in qualifying care while age 13 or older, not the age when your placement began.

Do I have to have aged out?
No. Meet the qualifying foster-care history, tax-year age and CalEITC requirements. Aging out is not an additional FYTC condition.