Eligibility and credit information | FTB.ca.gov (2024)

Check if you qualify for CalEITC

The amount of California Earned Income Tax Credit (CalEITC) you may receive depends on your income and family size. CalEITC may provide you with cash back or reduce any tax you owe.

To qualify for CalEITC you must meet all of the following requirements during the tax year:

  • You’re at least 18 years old or have a qualifying child
  • Have earned income of at least $1.00 and not more that $30,950
  • Have a valid Social Security Number or Individual Taxpayer Identification Number (ITIN) for you, your spouse, and any qualifying children
  • Live in California for more than half the filing year
  • Not be eligible to be claimed as a qualifying child of another taxpayer
  • Not be eligible to be claimed as a dependent of another taxpayer unless you have a qualifying child

Married/registered domestic partner (RDP) filing separately filers must meet all of the following requirements:

  • Had a qualifying child who lived with you for more than half of the tax year, and:
    • You lived apart from your spouse/RDP for the last 6 months of the tax year, or
    • You are legally separated by state law under a written separation agreement or a decree of separate maintenance and you did not live in the same household as your spouse/RDP at the end of the tax year

Earned income

Earned income is wages, salaries, tips, and other employee compensation that is subject to California withholding, or net income from self-employment.

What you'll get

Use our EITC calculator or review the 2023 CalEITC credit table to calculate how much you may get when you file your tax year 2023 return. These related cash-back credits include CalEITC, the state's Young Child Tax Credit (YCTC) and Foster Youth Tax Credit (FYTC), and Federal EITC.

Generally, you may claim CalEITC to receive a refund for up to four prior years by filing or amending your state income tax return. Review the information from past years in the dropdowns below to estimate how much you could get.

Tax year 2023 maximum income and credit amounts for CalEITC and related tax credits
Number of qualifying children CalEITC Max Income CalEITC Max Credit
(up to)
YCTC/FYTC Max Income
(up to)
YCTC Max Credit
FYTC Max Credit
EITC Federal Max Credit**
(up to) (up to) (up to) (up to) (up to)* (up to)
None $30,950 $285 $30,931 $0 $1,117 $600
1 $30,950 $1,900 $30,931 $1,117 $1,117 $3,995
2 $30,950 $3,137 $30,931 $1,117 $1,117 $6,604
3 or more $30,950 $3,529 $30,931 $1,117 $1,117 $7,430

*FYTC, unlike the other credits above, is awarded per qualifying taxpayer. The credit would be up to $2,234 if both primary taxpayer and spouse/RDP qualify.↵Return to place in table.

**For information on the maximum income allowed to qualify for the federal EITC based on filing status and number of children or relatives claimed, visit the IRS’s EITC tables webpage.↵Return to place in table.


2022 CalEITC credit

Number of qualifying children California maximum income CalEITC (up to) YCTC (up to) FYTC (up to) Federal EITC (up to)
None $30,000 $275 $0 $1,083 $560
1 $30,000 $1,843 $1,083 $1,083 $3,733
2 $30,000 $3,037 $1,083 $1,083 $6,146
3 or more $30,000 $3,417 $1,083 $1,083 $6,935

2021 CalEITC credit

2021 CalEITC credit
Number of qualifying children California maximum income CalEITC (up to) Federal EITC (up to)
None $30,000 $255 $1,502
1 $30,000 $1,698 $3,618
2 $30,000 $2,809 $5,980
3 or more $30,000 $3,160 $6,728

2020 CalEITC credit

Number of qualifying children California maximum income CalEITC (up to) Federal EITC (up to)
None $30,000 $243 $538
1 $30,000 $1,626 $3,584
2 $30,000 $2,691 $5,920
3 or more $30,000 $3,027 $6,660

2019 CalEITC credit

Number of qualifying children California maximum income CalEITC (up to) Federal EITC (up to)
None $30,000 $240 $529
1 $30,000 $1,605 $3,526
2 $30,000 $2,651 $5,828
3 or more $30,000 $2,982 $6,557

Claim your credit

You must file your state tax return to claim CalEITC. You may use our free CalFile application to file your taxes. Also, you may receive free tax help through the Volunteer Income Tax Assistance (VITA) program.

Download, complete, and include with your California tax return:

    • 2023 FTB 3514 Form
    • 2023 FTB 3514 Instructions
    • 2022 FTB 3514 Form
    • 2022 FTB 3514 Instructions

Prior tax year credit forms:

    • 2021 FTB 3514 Form
    • 2021 FTB 3514 Instructions
    • 2020 FTB 3514 Form
    • 2020 FTB 3514 Instructions
    • 2019 FTB 3514 Form
    • 2019 FTB 3514 Instructions

Tax professionals

It is important to verify if your client qualifies. You may be subject to a $500 penalty if you do not comply with CalEITC requirements.

Complete and keep copies of the:

  • FTB 3596 (coming soon), Paid Preparer's California Earned Income Tax Credit Checklist
  • CalEITC worksheet (coming soon)

Federal information

In addition to CalEITC, you may qualify for the federal EITC. Visit the IRS Earned Income Tax Credit webpage for more information.

Eligibility and credit information | FTB.ca.gov (2024)

FAQs

Am I eligible for California Earned Income Tax Credit? ›

You're at least 18 years old or have a qualifying child. Have earned income of at least $1.00 and not more that $30,950. Have a valid Social Security Number or Individual Taxpayer Identification Number (ITIN) for you, your spouse, and any qualifying children.

Who qualifies for FTB refund? ›

Determine your eligibility

You are eligible if you: Filed your 2020 tax return by October 15, 2021[i] Meet the California adjusted gross income (CA AGI) limits described in the What you may receive section. Were not eligible to be claimed as a dependent in the 2020 tax year.

How do I know if I qualify for earned income credit? ›

To qualify for the EITC, you must: Have worked and earned income under $63,398. Have investment income below $11,000 in the tax year 2023. Have a valid Social Security number by the due date of your 2023 return (including extensions)

Do I qualify for California tax credit? ›

You may be eligible for a California Earned Income Tax Credit (CalEITC) up to $3,529 for tax year 2023 as a working family or individual earning up to $30,950 per year. You must claim the credit on the 2023 FTB 3514 form, California Earned Income Tax Credit, or if you e-file follow your software's instructions.

Who is not eligible for earned income credit? ›

If you received more than $11,000 in investment income or income from rentals, royalties, or stock and other asset sales during 2023, you can't qualify for the EIC. This amount increases to $11,600 in 2024. You have to be 25 or older but under 65 to qualify for the EIC.

What are three requirements to qualify for earned income credit? ›

To qualify, you typically must meet three more conditions:
  • You must have resided in the United States for more than half the year.
  • No one can claim you as a dependent or qualifying child on their tax return.
  • You must be at least 25 years old, but not older than 64.
Apr 18, 2024

Who gets the California rebate check? ›

Up to $12,076 is available to those who qualify for the California Earned Income Tax Credit (CalEITC), the Young Child Tax Credit (YCTC) and the Federal Earned Income Tax Credit (EITC). For the CalEITC, low-income residents can see a payment worth up to $3,529 for the 2023 tax year.

How many years can the FTB go back? ›

Under current state law, the Franchise Tax Board (FTB) is precluded from taking collection action on tax liabilities associated with a taxable year as of the date that is 20 years after the latest tax liability for that taxable year becomes due and payable.

Is $700 from the state of California taxable? ›

The MCTR payment is not taxable for California state income tax purposes.

What are examples of Earned Income Credit? ›

Example of the EITC

That lower amount is the total that the taxpayer must pay to the Internal Revenue Service (IRS) for the year. If a taxpayer has a total tax liability of $1,000 and a credit of $1,500, then the taxpayer should be entitled to a refund of $500.

Can I claim Earned Income Credit if married filing separately? ›

If you file as Married/Registered Domestic Partner (RDP) and you file separately, you cannot qualify for EITC unless you had a qualifying child who lived with you for more than half of 2023 and either of the following applies: You lived apart from your spouse/RDP for the last 6 months of 2023, or.

Can single people get Earned Income Credit? ›

The Earned Income Tax Credit ( EITC ) is a tax credit that may give you money back at tax time or lower the federal taxes you owe. You can claim the credit whether you're single or married, or have children or not. The main requirement is that you must earn money from a job.

How does California tax credit work? ›

The California Earned Income Tax Credit (also called the CalEITC) offers support for low-income, working Californians. Eligible taxpayers may receive up to $3,529 cash back or a reduction of their owed taxes.

What is CA earned income credit? ›

The California Earned Income Tax Credit (CalEITC) is a state-level tax credit that helps low-income workers and families in California. It supplements the federal Earned Income Tax Credit (EITC) by providing financial support based on income and family size.

What is California EITC credit? ›

The Federal and California Earned Income Tax Credits (EITCs) are special tax breaks for people who work part time or full time. This means extra cash in your pocket. If you have work income, you can file and claim your EITC refunds, even if you don't owe any income tax.

What is the California earned income credit? ›

The California Earned Income Tax Credit (CalEITC) is a refundable cash back tax credit for qualified low-to-moderate income Californians. Many hard-working​ individuals and families are eligible, including Californians that file their taxes with an Individual Taxpayer Identification Number (ITIN).

How to claim earned income tax credit? ›

Forms to file

You must file Form 1040, U.S. Individual Income Tax Return or Form 1040-SR, U.S. Tax Return for Seniors. If you have a qualifying child, you must also file the Schedule EIC (Form 1040 or 1040-SR), Earned Income Credit, to give us information about them.

What qualifies as earned income? ›

For the year you are filing, earned income includes all income from employment, but only if it is includable in gross income. Examples of earned income are: wages; salaries; tips; and other taxable employee compensation. Earned income also includes net earnings from self-employment.

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