Investment expenses included as a Miscellaneous Itemized Deduction – subject to the 2% of federal AGI limitation and reported on form FTB 3526, Investment Interest Expense Deduction.

Download or print the 2025 California (Tax Information for Military Personnel) (2025) and other income tax forms from the California Franchise Tax Board.

Download or print the 2025 California Publication 1032 (Tax Information for Military Personnel) for FREE from the California Franchise Tax Board.

See Publication 1032 for a complete list of filing scenarios and instructions. If you are a nonresident of California, California military members who leave California under orders …

Young Child Tax Credit Expansion – For taxable years beginning on or after January 1, 2022, California expanded the Young Child Tax Credit (YCTC) eligibility to include an eligible …

Part-year residents are taxed on all income received while a resident and only on income from California sources while a nonresident. Source income can be from: Match your filing status …

For more information, get the following health care forms, instructions, and publications:

Individuals who fail to maintain qualifying health care coverage for any month during the taxable year will be subject to a penalty unless they qualify for an exemption. For more information, …

Information on how to file taxes and any exemptions for military in California are found in FTB Publication 1032: Tax Information for Military Personnel. FTB Publication 1032.

You do not need a child to qualify for the credit, but must file a California tax return to claim the credit and attach a completed form FTB 3514 to your California tax return.