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? ›

Eligibility Requirements

Possess a valid Social Security Number or Individual Taxpayer Identification Number (ITIN) for yourself, your spouse, and any qualifying children. Reside in California for more than half of the filing year. Cannot be claimed as a qualifying child by another taxpayer.

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.

Who is eligible for inflation relief in California? ›

Who is eligible for inflation relief payments? Recipients must have filed their 2020 tax return by Oct. 15, 2021, have met certain income limits (see below), were not claimed as a dependent in the 2020 tax year, and were California residents for six months or more of the 2020 tax year.

How many years can the FTB go back? ›

Statute of limitations (SOL)

Generally, we have 4 years from the date you filed your return to issue our assessment. However, if you: Filed your return before the original due date , we have 4 years from the original due date to issue our assessment.

What is the minimum income to receive Earned Income Credit? ›

California Qualifying Chart
Number of Qualifying ChildrenState EITC Income LimitsState EITC Maximum Credits
None$15,008$223
1$22,322$1,495
2$22,309$2,467
3 or more$22,302$2,775

What is the new Earned Income Credit for 2024? ›

In 2024, the maximum EITC ranges from $632 for someone with no children to $7,830 for a family with 3 or more dependent children. The size of your credit depends on your adjusted gross income too. The IRS reduces this credit as you earn more.

Can married filing separately claim Earned Income Credit? ›

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.

How does California tax credit work? ›

The California Earned Income Tax Credit (CalEITC) offers support for low-income, working Californians. You may be eligible for up to $3,529 cash back or a reduction of the tax you owe. Learn how to qualify and apply on our Eligibility and credit information page.

How much is CA tax credit? ›

1. California Earned Income Tax Credit (CalEITC)

This tax credit is for lower-income people with a maximum earned income of $30,950 for 2023. The CalEITC is worth up to $285 for people with no children, or up to $3,529 for families with three children or more.

What is the golden tax credit in California? ›

California has signed the Golden State Stimulus, which includes $600-$1200 cash payments to eligible residents. Eligibility is based on your 2020 tax return (the one you file in 2021).

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).

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 counts as income for earned income tax credit? ›

Earned income includes all the taxable income and wages you get from working for someone else, yourself or from a business or farm you own.

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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