I have a client that needs me to file their 2021 through 2023 tax returns. She is a single mother and 100% of her income is excludable per 2014–7. It's all IHSS income. She indicated that she always qualifies for the child tax credit with the internal revenue service. I just don't see how that's possible. I know for the state of California I am able to add income back to qualify for the California child tax credit. However I just need clarification on the child tax credit With the IRS.  She had $56,000 in income which was reported on the W-2 which I will be excluding. That is only income that she had. Sorry to be redundant. Just trying to get more information out there to get a better answer.