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Return Information Notice - Code CQ

We disallowed your Child and Dependent Care Expenses Credit because the qualifying persons indicated on form FTB 3506, attached to your return, were 13 years old or older. You cannot claim this credit for care provided to persons 13 years or older unless they are disabled. For additional information, please refer to form FTB 3506 instructions.

Why did I receive this notice code?

Based on the information you provided on your form, your qualifying individuals were 13 years old or older and were not disabled. To qualify for the credit, your qualifying individuals must be under the age of 13. Or if they are 13 years old or older, they must be physically or mentally incapable of self-care.

Definition: People who are physically or mentally incapable of self-care are:

  • Persons who cannot dress, clean, or feed themselves because of physical or mental problems.
  • Persons who require constant supervision to prevent them from injuring themselves or others.

What do I need to do?

If you agree with our revisions, you do not need to contact us. Please update your records. If your notice shows a revised balance due, please pay the amount due.

If you do not agree with our revisions, please contact us. Be prepared to provide:

  • A copy of the individual's birth certificate, if under the age of 13, or
  • A statement of each individual's disability and corresponding dates.

General Information about your notice.