MyFTB accountCalifornia Middle Class Tax Refund payments Public Service Bulletin
August 1, 2022
Purpose of bulletin
To announce the 2022 Middle Class Tax Refund payments to qualified recipients.
Background
California will provide a one-time payment up to $1,050 to qualified recipients.
To qualify, recipients must:
- Have filed their 2020 tax return by October 15, 2021
- For ITIN filers, if they applied for an ITIN and had not received it by October 15, 2021, they must have filed their 2020 tax return by February 15, 2022.
- Meet the California adjusted gross income (CA AGI) qualifications (listed below).
- Have been a California resident for six months or more of the 2020 tax year.
- Not have been eligible to be claimed as a dependent in the 2020 tax year.
- Be a California resident on the date payment is issued.
Recipients will receive the following amount based upon the 2020 tax return filed:
| Married Filling Joint | ||
|---|---|---|
| CA AGI reported on 2020 tax return | Payment with at least one dependent | Payment without a dependent |
| $150,000 or less | $1,050 | $700 |
| $150,001 to $250,000 | $750 | $500 |
| $250,001 to $500,000 | $600 | $400 |
| Head of household or surviving spouse | ||
| CA AGI reported on 2020 tax return | Payment with at least one dependent | Payment without a dependent |
| $150,000 or less | $700 | $350 |
| $150,001 to $250,000 | $500 | $250 |
| $250,001 to $500,000 | $400 | $200 |
| All other individual | ||
| CA AGI reported on 2020 tax return | Payment with at least one dependent | Payment without a dependent |
| $75,000 or less | $700 | $350 |
| $75,001 to $125,000 | $500 | $250 |
| $125,001 to $250,000 | $400 | $200 |
Additional information
Receiving payment:
- The majority of payments are expected to be issued to taxpayers starting the end of October 2022 and conclude by the middle of January 2023.
- Taxpayers who filed electronically and received their 2020 tax return refund through direct deposit will receive their Middle Class Tax Refund payment by direct deposit.
- The following will receive their payment by mail in the form of a debit card:
- Taxpayers who filed a paper return.
- Taxpayers who received their refund by check.
- Taxpayers who had a balance due.
- Taxpayers who received their Golden State Stimulus payment by check.
Note: If the taxpayer received a refund advance from their tax service provider, or paid their tax preparer fees using their refund, they will receive the Middle Class Tax Refund payment by debit card.
Offsets/withholding:
- The Middle Class Tax Refund payment is not taxable for California state income tax purposes.
- The Middle Class Tax Refund payment will not be subject to offset for debts owed to Franchise Tax Board or other government agencies.
- The Middle Class Tax Refund payments are not subject to garnishment orders, with the exception of orders in connection with child support, spousal support, family support, or a criminal restitution payable to victims. If you believe your Middle Class Tax Refund payment that was deposited with your financial institution has been levied/frozen in error, please contact the phone number provided by your financial institution.
Taxpayer inquiries
- Additional information can be found at the FTB website at ftb.ca.gov. Search for Middle Class Tax Refund.
Contact 800-542-9332, for more information.