Correction to Individual Shared Responsibility Child Dependent Penalty Amount

Tue, 31 Mar 2026 16:34:54 +0000
Healthcare

The California Franchise Tax Board issued a correction to the Individual Shared Responsibility penalty amount for dependent children, raising it from $450 to $475 per child due to a rounding error in 2025 indexing. Updated penalty information has been posted to the personal health care mandate webpage, tax professionals webpage, and the individual shared responsibility penalty estimator.