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).
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.
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- File a superseded return on or before the April 18, 2022 due date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
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.