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 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 qualifies for FTB refund? ›

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.

Who is eligible for the income tax credit? ›

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) Be a U.S. citizen or a resident alien all year.

What disqualifies an individual from the earned income credit? ›

Types of income that do not apply include child support, retirement income, alimony, unemployment benefits and social security benefits. The earning from working in prison does not apply either.

How do I know if I received earned income credit? ›

Received Earned Income Credit (EIC)

If you filed a 2022 tax return and received the EIC, it will be listed on IRS Form 1040, line 27.

How to calculate earned income credit? ›

If your adjusted gross income is greater than your earned income your Earned Income Credit is calculated with your adjusted gross income and compared to the amount you would have received with your earned income. The lower of these two calculated amounts is your Earned Income Credit.

What is FTB credit? ›

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.

Is California getting a stimulus check in 2024? ›

As you have probably guessed by now, there are no stimulus checks coming from either the IRS or California's Franchise Tax Board in 2024. The federal Economic Impact Payments ended with the third check in 2021.

Who qualifies for FTB stimulus? ›

California Adjusted Gross Income (CA AGI) You must have $1 to $75,000 of California AGI to qualify for GSS II. Only certain income is included in your CA AGI (listed below). If you have income that's on this list, you may meet the CA AGI qualification.

Who qualifies for refund? ›

If you paid more through the year than you owe in tax, you may get a refund. Even if you didn't pay tax, you may still get a refund if you qualify for a refundable credit.

Who is eligible for a California middle class tax refund? ›

Have an Adjusted Gross Income (AGI) on your 2020 CA tax return, that is: If filing as Head of household, qualifying widow(er), Married/Registered Domestic Partner (RDP) filing jointly: $500,000 or less. If filing as Single or Married/Registered Domestic Partner (RDP) filing separately: $250,000 or less.

How to get $10 000 tax refund? ›

CAEITC
  1. Be 18 or older or have a qualifying child.
  2. Have earned income of at least $1.00 and not more than $30,000.
  3. Have a valid Social Security Number or Individual Taxpayer Identification Number (ITIN) for yourself, your spouse, and any qualifying children.
  4. Living in California for more than half of the tax year.
Apr 14, 2023

How do I know if I have tax credits? ›

You can do some research online or visit the IRS website to find a list of tax credits and check whether or not you're eligible for any of them. You can also work with a tax expert or use tax software like TurboTax to quickly and easily determine whether you qualify for any tax credits.

Do I qualify for rebate credit? ›

You were either a U.S. citizen or a resident alien in 2020 and/or 2021. You weren't claimed as a dependent on another person's income tax return. You have a valid Social Security number issued before the date your original tax returns were filed.

How to calculate earned income tax credit? ›

If your adjusted gross income is greater than your earned income your Earned Income Credit is calculated with your adjusted gross income and compared to the amount you would have received with your earned income. The lower of these two calculated amounts is your Earned Income Credit.

Do I qualify for California renters credit? ›

Check if you qualify

Your California income was: $50,746 or less if your filing status is single or married/registered domestic partner (RDP) filing separately. $101,492 or less if you are married/RDP filing jointly, head of household, or qualified widow(er)

How to qualify for the American Opportunity credit? ›

To be eligible for AOTC, the student must:
  1. Be pursuing a degree or other recognized education credential.
  2. Be enrolled at least half time for at least one academic period* beginning in the tax year.
  3. Not have finished the first four years of higher education at the beginning of the tax year.
Jan 24, 2024

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