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)
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