The Foster Youth Tax Credit (FYTC) is a California cash-back credit for young adults who spent time in foster care. It is money the state pays you when you file your tax return, even if you owe no tax at all. A lot of eligible people miss it for one reason: nobody told them they qualified, and the credit only exists if you file. If you aged out of foster care and you work, this is who can claim it, how much it pays, and the exact form to use.
The short version
FYTC pays up to $1,189 for the 2025 tax year (the return you file in 2026), per eligible person. If you and a spouse or registered domestic partner both qualify, that is up to $2,378.
You qualify if you were ages 18 to 25 at the end of the tax year, were in California foster care at age 13 or older, and also qualify for the CalEITC (earned income of $1 to $32,900). You claim it on FTB Form 3514 with your state return.
Worth knowing: qualifying for FYTC usually means you also qualify for CalEITC and possibly other cash-back credits filed on the same form.
Who can claim the Foster Youth Tax Credit
This credit is for current and former foster youth, including people filing a tax return for the first time. You do not need to have claimed it before. To qualify for the 2025 tax year, you must meet all of these:
- You were ages 18 to 25 at the end of the tax year. For the 2025 return, that means your age on December 31, 2025.
- You were in foster care at age 13 or older, placed through the California foster care system. The placement must have been made by an authorized California agency, a probation department, or an Indian tribe, tribal organization, or tribal consortium in California, through a voluntary placement agreement or a juvenile court order. If you only entered care before age 13 and left before turning 13, you do not meet this test.
- You qualify for the California Earned Income Tax Credit (CalEITC). CalEITC is California’s cash-back credit for low-income workers. To qualify, you need earned income (wages, tips, or self-employment income) of at least $1 and not more than $32,900 for the 2025 tax year.
FYTC is awarded per qualifying person, not per household. So if you and a spouse or registered domestic partner both meet the rules, you can each claim it on the same return.
What FYTC is, and how it relates to CalEITC
FYTC and CalEITC are two separate credits, but they travel together. FYTC sits on top of CalEITC: you cannot get FYTC unless you also qualify for CalEITC, and both are claimed on the same form. CalEITC is based on your income and family size. FYTC is the extra amount the state adds for former foster youth on top of that.
Both are refundable, which means they pay you cash back even if your tax bill is zero. This is not a loan and you do not pay it back. For many young workers who left foster care, the two credits together can add up to more than $1,189, because the FYTC amount stacks on whatever CalEITC you already qualify for.
How much FYTC pays for 2025
The maximum amounts for the 2025 tax year, filed in 2026:
| Situation | Maximum FYTC |
|---|---|
| One qualifying person | $1,189 |
| Both taxpayer and spouse/RDP qualify | $2,378 |
You get the full amount when your earned income is low. As your earned income rises, the credit phases down: it starts shrinking once earned income passes $27,425, and reaches $0 at $32,901. So part-time and lower-wage workers usually get the largest FYTC, and the amount tapers off near the top of the income range.
These figures are set each year, so the dollar amounts for a later tax year may change. Always confirm the current numbers on the FTB site before you file.
How to claim it (FTB Form 3514)
Filing a California state tax return is required. You cannot get FYTC without filing, even if your income was too low to owe any tax. The steps:
- File your California return and attach FTB Form 3514, the California Earned Income Tax Credit form. This one form handles CalEITC, FYTC, and the Young Child Tax Credit. Most tax software walks you through it once you answer that you were in foster care.
- Verify your foster youth status. The simplest way is to check the consent box on line 33 of Form 3514 (or follow your tax software’s prompt). That consent lets the California Department of Social Services (CDSS) confirm your foster care history through a statewide database, so you do not have to track down paperwork.
- Or send a verification letter. If the database check does not apply to you, attach a foster youth verification letter when you file. If neither option works, FTB will mail you a letter asking you to provide proof.
- Claim past years if you missed them. You can claim FYTC for tax year 2022 forward by filing or amending those returns, so check whether you left money on the table in earlier years.
Filing for free is an option. California’s VITA (Volunteer Income Tax Assistance) program offers free help from trained volunteers, and the FTB site lists locations. If you are not sure whether you qualify, the FTB’s EITC calculator on ftb.ca.gov gives you an estimate before you file.
FYTC can sit alongside other credits
Qualifying for FYTC does not happen automatically, and it does not pull in other benefits on its own. You still file for each one. But because FYTC requires CalEITC, claiming FYTC usually means you are already eligible for these related credits on the same return or in the same year:
- CalEITC — the underlying credit FYTC is built on. You are claiming it on the same Form 3514, so you get both in one filing.
- Federal EITC — a separate federal credit for low-income workers, claimed on your federal return, not the state one. Many CalEITC filers also qualify. You must file federally to get it.
- Young Child Tax Credit (YCTC) — up to $1,189 more if you had a child under age 6 at the end of the year. It applies only if you have a young child, and it is also on Form 3514.
Each credit has its own rules, so qualifying for one does not guarantee the others. The point is that filing one return can trigger several cash-back credits at once.
Quick answers
I aged out of foster care and have never filed taxes. Can I still claim FYTC?
Yes. First-time filers qualify if you meet the age, foster care, and CalEITC rules. The credit only exists if you file a California return, so filing is the step that unlocks it.
What counts as being in foster care at age 13 or older?
You were placed through the California foster care system by an authorized agency, probation department, or California tribal organization at age 13 or older, under a voluntary placement agreement or a juvenile court order. Time in care only before age 13 does not meet the test.
Do I have to dig up foster care records?
Usually not. Checking the consent box on line 33 of Form 3514 lets CDSS verify your status through its database. A verification letter is the backup if the database check does not match.
I am 26 now but qualified in a past year. Did I lose it?
You can still claim FYTC for tax years 2022 forward by filing or amending those returns, as long as you met the age and other rules in the year you are claiming.
Bottom line
FYTC pays up to $1,189 per eligible person for the 2025 tax year, and up to $2,378 if you and a spouse or partner both qualify. You need to have been in California foster care at age 13 or older, be ages 18 to 25 at year-end, and qualify for CalEITC with earned income of $1 to $32,900.
Claim it on FTB Form 3514 with your state return, and check the consent box on line 33 so CDSS can verify your foster care history for you. If you missed it in 2022, 2023, or 2024, you can still go back and file or amend. Free help through VITA means you do not have to pay anyone to claim what is yours.