California Earned Income Tax Credit and Young Child Tax CreditCalEITC and YCTC
Overview
If you have low income and work, you may qualify for the California Earned Income Tax Credit (CalEITC). This credit gives you a refund or reduces your tax owed.
If you qualify for CalEITC and have a child under the age of 6, you may also qualify for the Young Child Tax Credit (YCTC).
Together, these state credits can put hundreds or even thousands of dollars in your pocket.
Filing your state tax return is required to claim both of these credits.
For tax year 2020 forward: Eligibility extends to those with an Individual Taxpayer Identification Number (ITIN)
Changes for married/registered domestic partners filing separately
For tax year 2021 forward, there are new qualifying criteria for taxpayers with the filing status married/registered domestic partners (RDP) who file separately. For details see the Check if you qualify for CalEITC section.
EITC calculator
Find out how much you could get back
Use the EITC calculator for an estimate.
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Check if you qualify for CalEITC
You may qualify for CalEITC if:
- You’re at least 18 years old or have a qualifying child
- You have earned income within certain limits
The amount of CalEITC you may get depends on your income and family size.
You must:
- Have taxable earned income
- 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 year
- Not use married/registered domestic partner (RDP) if filing separately unless you had a qualifying child who lived with you for more than half of 2021, and either of the following apply:
- You lived apart from your spouse/RDP for the last 6 months of 2021, 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 2021
Earned income can be from:
- W-2 wages
- Self-employment
- Salaries, tips
- Other employee wages subject to California withholding
What you'll get
Review the chart below to see how much you may get when you file your tax year 2021 return.
| Number of qualifying children | California maximum income | CalEITC (up to) | IRS 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 |
If you qualify for CalEITC and have a child under the age of 6 as of the end of the tax year you might qualify for up to $1,000 through the Young Child Tax Credit.
You may go back up to four years to claim CalEITC by filing or amending a state income tax return. Review the charts for past years below to see how much you could get.
| Number of qualifying children | California maximum income | CalEITC (up to) | IRS 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 |
| Number of qualifying children | California maximum income | CalEITC (up to) | IRS 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 |
| Number of qualifying children | California maximum income | CalEITC (up to) | IRS EITC (up to) |
|---|---|---|---|
| None | $16,750 | $232 | $519 |
| 1 | $24,950 | $1,554 | $3,461 |
| 2 | $24,950 | $2,559 | $5,716 |
| 3 or more | $24,950 | $2,879 | $6,431 |
| Number of qualifying children | California maximum income | CalEITC (up to) | IRS EITC (up to) |
|---|---|---|---|
| None | $15,008 | $223 | $510 |
| 1 | $22,322 | $1,495 | $3,400 |
| 2 | $22,309 | $2,467 | $5,616 |
| 3 or more | $22,302 | $2,775 | $6,318 |
Claim your credit
- Download, complete, and include with your California tax return: California Earned Income Tax Credit (FTB 3514)
- Follow these instructions: 2021 Instructions for Form FTB 3514
You can file your tax return and claim CalEITC using CalFile for free.
Get free tax preparation help
Volunteer Income Tax Assistance (VITA)
Prior year credit information
Tax professionals
Verify if your client qualifies
Complete and keep copies of the:
You may be subject to a $500 penalty if you don’t comply with CalEITC requirements.
Federal information
In addition to CalEITC, you may qualify for the federal EITC. Visit IRS Earned Income Tax Credit for more information.
For information on obtaining an ITIN and more, visit IRS ITIN.
Why you got a letter
You may have received a notice from us if:
- We require additional documentation to process your claim
- You didn’t qualify
- We adjusted your claim
Follow the instructions on your notice or contact your tax preparer.
For tax year 2021: FTB has released the EITC Qualification Married/Registered Domestic Partner Filing Separate public service bulletin to address changes in the CalEITC qualifying criteria as well as outline a process for taxpayers that have already filed their 2021 return and will now claim CalEITC/YCTC.