CalEITC QualificationPublic Service Bulletin

March 11, 2022

Purpose of bulletin

To inform taxpayers and the department that those using the filing status married/registered domestic partner (RDP) filing separately might now be eligible to claim the California Earned Income Tax Credit (CalEITC).

Background

Under Public Law No. 117-2 (03/11/2021), the federal American Rescue Plan Act of 2021 expands the EITC qualifications for tax year 2021 and future years to include married not filing a joint return under certain circumstances. California automatically conforms to this provision through California Revenue and Taxation Code Section 17052.

Additional information

A spouse/RDP can claim CalEITC if married, not filing a joint return for the taxable year, had a qualifying child who lived with the spouse/RDP for more than half of the tax year, and either of the following applies:

  • The spouse/RDP lived apart from their spouse or partner for the last 6 months of the year or
  • The spouse/RDP is legally separated according to state law under a written separation agreement or a decree of separate maintenance and did not live in the same household as their spouse or partner at the end of the year.

For tax year 2021, options for married/RDP not filing a joint return, who meet the above requirements, have already filed a California return, and did not claim the EITC:

  • File a superseded return on or before the April 18, 2022 due date
  • Wait for a letter from FTB for instructions
  • File an amended return
  • Submit a completed form FTB 3514, California Earned Income Tax Credit. Go to ftb.ca.gov and search for 2021 FTB 3514 to locate instructions on how to download and print. Mail your completed form FTB 3514 to:

    Franchise Tax Board
    PIT Correspondence
    PO Box 942840
    Sacramento, CA 94240-0040

In addition, a spouse/RDP who meets the above requirements might also qualify for the Young Child Tax Credit if the spouse's/RDP's qualifying child was under the age of 6 at the close of the taxable year.

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