California program
Review treatment-year state taxes
A check of California deductions and credits that might reduce tax or produce a refund for the treatment year.
What it is
A check of California deductions and credits that might reduce tax or produce a refund for the treatment year.
Medical and care costs can lower your California return, and California's rules differ from the federal ones. A tax preparer or free tax help checks which of your receipts count for the year you file.
Who can get it
- California generally lets you itemize qualifying medical expenses you paid and were not repaid for. The deduction concerns the amount above 7.5% of federal adjusted gross income, with state adjustments. Not every treatment cost qualifies. A preparer compares itemizing with the standard deduction.
- California’s earned-income and young-child credits use income, filing and family rules rather than medical bills. Qualifying work-related child care and medical itemizing have separate expense tests.
- California's earned income credit pays up to $3,756 for tax year 2025 when earned income is under $32,900, and the Young Child Tax Credit adds up to $1,189 for a child under six. Both are claimed on the state return even when no tax is owed.
What you get
- A possible reduction in state tax or a refund, depending on the return and eligible expenses.
What you get
- The benefit depends on the return, eligible costs and the treatment year’s rules.
- For tax year 2025, the Young Child Tax Credit is up to $1,189 per return on FTB 3514. A preparer can confirm the maximum for a 2026 return.
- For a 2025 return, the ordinary deadline was April 15, 2026. The automatic filing extension ends October 15, 2026 and generally does not extend time to pay. Income and expenses from 2026 need that year’s rules and amounts. Ask a preparer about the applicable deadlines and any relief.
If you decide to apply
- Ask a tax preparer or free tax-assistance site to review the California return for the treatment year.
- Have ready: medical and care receipts, income documents and the prior return.
California Franchise Tax Board. A tax preparer or free tax-assistance site · Official page ↗
What happens next
- The preparer can explain which provisions were used and how they changed the state return.
- Any requested records or corrections depend on the return and the Franchise Tax Board’s review.
Good to know
These credit examples are for tax year 2025. A tax preparer checks the actual year’s rules and amounts.
What else to know
- State tax treatment can differ from the federal return.
- A treatment-year review uses that year’s income, paid expenses and final Franchise Tax Board instructions. A preparer can confirm newer amounts when available.
Official sources
“Which California deductions or credits could fit our treatment year, and what limits or preparation costs should we expect? Would a tax review be worthwhile, and could you help us find assistance?”
Why I’m asking: I want to understand whether treatment expenses affect our state return.
More background and detailed requirements
Additional program information and published rules
Who does what
The three parts, side by side. The agency decides; nobody on this page does.
You
Bring receipts and the prior return to a tax preparer or free tax-assistance site.
Your social worker
The hospital social worker helps locate the right office and gather supporting records.
The care team
Records and letters when the application asks for them.
- Who decides
- The agency or plan named in the first step
- Ask your social worker
- “Which state medical or care provisions apply to this tax year, and what records do you need?”
How to apply
First step: Bring receipts and the prior return to a tax preparer or free tax-assistance site.
- Bring receipts and the prior return to a tax preparer or free tax-assistance site.
Where it starts: Bring receipts and the prior return to a tax preparer or free tax-assistance site.
What to gather
- The relevant plan or benefit notice
- Documents showing the need and relevant income
How long: Ask the deciding office for its current processing time.
What a yes looks like
Written confirmation of the benefit, its scope and any cost.
What a no looks like, and the next move
Ask for the reason in writing and the review route.
Watch out
- California permits medical itemization, but the retrieved return instructions and young-child-credit amounts are for tax year 2025. Ask a tax preparer for the treatment year’s form and limits.
The numbers and the rules
The arcane layer, kept on purpose. Checked September 10, 2026.
What it is worth
A possible reduction in state tax; the amount depends on the return and qualifying expenses.
Covers: A possible reduction in state tax; the amount depends on the return and qualifying expenses.
What it costs the family: Ask the agency or plan to confirm any charge before committing.
The eligibility facts, as published
- Review
- The agency or plan must confirm the conditions described here.
The trap: The agency or plan checks the conditions; this guide does not decide the application.
Where I read this
- FTB Deductions — www.ftb.ca.gov, read September 10, 2026
- FTB Young Child Tax Credit — www.ftb.ca.gov, read September 10, 2026