2022 Instructions for Form FTB 3514 California Earned Income Tax Credit

References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC).

What's New

Foster Youth Tax Credit – For taxable years beginning on or after January 1, 2022, the refundable Foster Youth Tax Credit (FYTC) is available to an individual and/or spouse/RDP age 18 to 25, who is allowed the California Earned Income Tax Credit (EITC) for the taxable year, was in foster care while 13 years of age or older and placed through the California foster care system. The maximum amount of credit allowable for each eligible taxpayer is $1,083. The credit amount phases out as earned income exceeds the threshold amount of $25,000, and completely phases out at $30,000. For more information, see Step 10, Qualifications for Foster Youth Tax Credit (FYTC), in the instructions, or California Revenue and Taxation Code (R&TC) Section 17052.2, or go to ftb.ca.gov and search for fytc.

Young Child Tax Credit Expansion – For taxable years beginning on or after January 1, 2022, California expanded the Young Child Tax Credit (YCTC) eligibility to include an eligible individual with a qualifying child who would otherwise have been allowed the California EITC but that the individual has earned income of zero dollars or less, does not have net losses in excess of $32,490 in the taxable year, and does not have wages, salaries, tips, and other employee compensation in excess of $32,490 in the taxable year. For more information, see Step 8, Qualifications for Young Child Tax Credit (YCTC), in the instructions, or R&TC Section 17052.1, or go to ftb.ca.gov and search for yctc.

Special Rule for Separated Spouses/Registered Domestic Partners (RDPs) – The federal American Rescue Plan Act of 2021 allows married taxpayers who file married filing separately for federal purposes and who meet certain requirements to qualify for the federal Earned Income Tax Credit. California law conforms to these changes for purposes of eligibility for California Earned Income Tax Credit. For more information, see Specific Instructions, Special rule for separated spouses/RDPs.

Taxpayers with Individual Taxpayer Identification Number – For taxable years beginning on or after January 1, 2022, taxpayers who claim the EITC, YCTC, and FYTC using an Individual Taxpayer Identification Number (ITIN) may, upon request of the Franchise Tax Board (FTB), use identifying documents acceptable for purposes of obtaining a California identification card as authorized by the California Vehicle Code and related regulations for purposes of establishing documents acceptable to prove identity, in addition to other documents already listed under Specific Instructions for line 7, “Valid ITIN” section.

General Information

In general, for taxable years beginning on or after January 1, 2015, California law conforms to the Internal Revenue Code (IRC) as of January 1, 2015. However, there are continuing differences between California and federal law. When California conforms to federal tax law changes, we do not always adopt all of the changes made at the federal level. For more information, go to ftb.ca.gov and search for conformity. Additional information can be found in FTB Pub. 1001, Supplemental Guidelines to California Adjustments, the instructions for California Schedule CA (540), California Adjustments – Residents, or Schedule CA (540NR), California Adjustments – Nonresidents or Part-Year Residents, and the Business Entity tax booklets.

The instructions provided with California tax forms are a summary of California tax law and are only intended to aid taxpayers in preparing their state income tax returns. We include information that is most useful to the greatest number of taxpayers in the limited space available. It is not possible to include all requirements of the R&TC in the instructions. Taxpayers should not consider the instructions as authoritative law.

Registered Domestic Partners

For purposes of California income tax, references to a spouse, husband, or wife also refer to a California RDP, unless otherwise specified. When we use the initials RDP, they refer to both a California registered domestic “partner” and a California registered domestic “partnership,” as applicable. For more information on RDPs, get FTB Pub. 737, Tax Information for Registered Domestic Partners.

California Earned Income Tax Credit

The refundable California EITC is available to taxpayers who earned wage income subject to California withholding and/or have net earnings from self-employment. This credit is similar to the federal Earned Income Credit (EIC) but with different income limitations. The California EITC reduces your California tax obligation, or allows a refund if no California tax is due. You do not need a child to qualify, but must file a California income tax return to claim the credit and attach a completed form FTB 3514, California Earned Income Tax Credit.

Young Child Tax Credit

For taxable years beginning on or after January 1, 2019, the refundable YCTC is available to taxpayers who also qualify for the California EITC and who have at least one qualifying child who is younger than six years old as of the last day of the taxable year. For taxable year 2022, the maximum amount of credit allowable for a qualified taxpayer is $1,083. The credit amount phases out as earned income exceeds the threshold amount of $25,000, and completely phases out at $30,000. For more information, see Step 8, Qualifications for Young Child Tax Credit (YCTC), in the instructions, or go to ftb.ca.gov and search for yctc.

Expansion for Credits Eligibility

For taxable years beginning on or after January 1, 2020, California expanded EITC and YCTC eligibility to allow either the federal Individual Tax Identification Number (ITIN) or the Social Security Number (SSN) to be used by all eligible individuals, their spouses, and qualifying children. If an ITIN is used, eligible individuals should provide identifying documents upon request of the Franchise Tax Board (FTB). Any valid SSN can be used, not only those that are valid for work. Additionally, upon receiving a valid SSN, the individual should notify the FTB in the time and manner prescribed by the FTB. The YCTC is available if the eligible individual or spouse has a qualifying child younger than six years old. For more information, see General Information B, Differences in California and Federal Law, Specific Instructions for line 7, and go to ftb.ca.gov and search for eitc.

Worker Status: Employees and Independent Contractors

Some individuals may be classified as independent contractors for federal purposes and employees for California purposes, which may also cause changes in how their income and deductions are classified. For more information, see Specific Instructions, Step 5, line 13 and line 18.

A. Purpose

Use form FTB 3514 to determine whether you qualify to claim the EITC, YCTC, and FYTC, provide information about your qualifying children, if applicable, and to figure the amount of your credits.

B. Differences in California and Federal Law

The differences between California and federal law for the Earned Income Tax Credit are as follows:

  • California allows this credit for wage income (wages, salaries, tips and other employee compensation) that is subject to California withholding.
  • If you were a nonresident, you must have earned wage income that is subject to California withholding.
  • Both your earned income and federal adjusted gross income (AGI) must be less than $30,001 to qualify for the California credit.
  • An eligible individual without a qualifying child is 18 years or older for the California credit.
  • You may elect to include all of your (and/or all of your spouse's/RDP’s if filing jointly) nontaxable military combat pay in earned income for California purposes, whether or not you elect to include it for federal purposes. Get FTB Pub. 1032, Tax Information for Military Personnel, for special rules that apply to military personnel claiming the EITC.
  • You may elect to include or exclude Medicaid waiver payments or In Home Supportive Services (IHSS) payment from earned income for the California credit, whether or not you elect to include or exclude them for the federal credit.
  • California allows this credit to eligible individuals and their spouses who have a valid federal ITIN or who have qualifying children who have a valid federal ITIN.

Specific Instructions

If certain requirements are met, you or your eligible spouse may claim the EITC, YCTC, or FYTC even if you do not have a valid SSN and instead have a valid federal ITIN. If you have a valid federal ITIN, enter it in the Your SSN or ITIN field at the top of the form. For more information, see the General Information section and Specific Instructions for line 7.

If certain requirements are met, you may claim the EITC even if you do not have a qualifying child. The amount of the credit is greater if you have a qualifying child, and increases with each child that qualifies, up to a maximum of three children. Follow Step 1 through Step 7 below to determine if you qualify for the credit and to figure the amount of the credit.

If your EITC was reduced or disallowed for any reason other than a math or clerical error and you now want to take the EITC, then answer “Yes” on line 1b within the form and follow Step 1 through Step 7 below to determine if you qualify for the credit.

Special Rule for Separated Spouses/RDPs. You can claim the EITC if you are married/RDP, not filing a joint return, had a qualifying child who lived with you for more than half of 2022, and either of the following applies:

  • You lived apart from your spouse/RDP for the last 6 months of 2022, or
  • You are legally separated according to California 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 2022.

If you meet these requirements, check the box at the top of form FTB 3514.

Attach the completed form FTB 3514 to your Form 540 or 540 2EZ, California Resident Income Tax Return, or Form 540NR, California Nonresident or Part-Year Resident Income Tax Return, if you claim the California EITC.

Step 1 Qualifications for All Filers

  1. In taxable year 2022, is the amount on federal Form 1040, U.S. Individual Income Tax Return, or Form 1040-SR, U.S. Tax Return for Seniors, line 11 (federal AGI) less than $30,001?
    Yes Continue.
    No Stop here, you cannot take the credit.
  2. Do you, and your spouse/RDP if filing a joint return, have a valid SSN or federal ITIN? See line 7, "Valid SSN" or "Valid ITIN" within Step 3, Qualifying Child, for a full definition.
    Yes If you have a qualifying child, continue to question c. If you do not have a qualifying child, continue to question d.
    No Stop here, you cannot take the credit.
  3. Do you, and your spouse/RDP if filing a joint return, have a qualifying child who has a valid SSN or federal ITIN?
    Yes Continue to question d.
    No You may qualify for the EITC as a filer without a qualifying child, continue to question d.
  4. Is your filing status married/RDP filing separately?
    Yes See note below.
    No Continue to question e.

    Note: Special rule for separated spouses/RDPs. You can claim the EITC if you are married/in an RDP, not filing a joint return for the taxable year, had a qualifying child who lived with you for more than half of 2022, and either of the following apply:

    • You lived apart from your spouse/RDP for the last 6 months of 2022, or
    • You are legally separated according to California 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 2022.

    If your filing status is married/RDP filing separately and you do not meet these requirements, stop here, you cannot take the credit. If you meet these requirements, continue to question e.

  5. Are you filing federal Form 2555, Foreign Earned Income?
    Yes Stop here, you cannot take the credit.
    No Continue.
  6. Were you or your spouse/RDP a nonresident alien for any part of 2022?
    Yes If your filing status is married/RDP filing jointly, continue. Otherwise, stop here; you cannot take the credit.
    No Continue.
  7. If you are filing Form 540NR, did you and your spouse/RDP live in California for at least 183 days?
    Yes Continue.
    No Stop here, you cannot take the credit.
  8. Complete line 1, line 2, and line 3 on the form. Then go to Step 2.

Step 2 Investment Income

If you are filing Form 540 or Form 540NR, complete Worksheet 1. If you are filing Form 540 2EZ, complete Worksheet 2.

Worksheet 1 – Investment Income
Form 540 and Form 540NR Filers

Interest and Dividends

  1. Add and enter the amounts from federal Form 1040 or 1040-SR, line 2a and line 2b.
  2. Enter the amount from federal Form 8814, Parents’ Election to Report Child’s Interest and Dividends, line 1b.
  3. Enter the amount from federal Form 1040 or 1040-SR, line 3b.
  4. Enter any amounts from federal Form 8814, line 12 for child's interest and dividends.

Capital Gain Net Income

  1. Enter the amount from federal Form 1040 or 1040-SR, line 7. If the result is less than zero, enter -0-.
  2. Enter the gain from federal Form 4797, Sales of Business Property, line 7. If the amount on that line is a loss, enter -0-. (But, if you completed federal Form 4797, line 8 and line 9, enter the amount from line 9 instead).
  3. Subtract line 6 from line 5. (If the result is less than zero, enter -0-).

Passive Activities

  1. Enter the total of net income from passive activities included on federal Schedule 1 (Form 1040), Additional Income and Adjustments to Income, line 5.

Other Activities

  1. Enter any income from the rental of personal property included on federal Schedule 1 (Form 1040), line 8l. If the result is zero or less, enter -0-.
  2. Enter any expenses related to the rental of personal property included on federal Schedule 1 (Form 1040), line 24b.
  3. Subtract line 10 from line 9. (If the result is less than zero, enter -0-).

Investment Income

  1. Add the amounts on lines 1, 2, 3, 4, 7, 8, and 11.
    Enter the total.
    This is your investment income.
  2. Is the amount on line 12 more than $4,389?
    Yes   Stop here, you cannot take the credit.
    No   Enter the amount from line 12 on form FTB 3514, line 4. Go to Step 3.

Worksheet 2 – Investment Income
Form 540 2EZ Filers

  1. Taxable interest. Enter the amount from Form 540 2EZ, line 10.
  2. Nontaxable interest. Add and enter the amounts from federal Form 1099-INT, box 3 and box 8, and the amount from federal Form 1099-DIV, box 12.
  3. Dividends. Enter the amount from Form 540 2EZ, line 11.
  4. Capital gain net income. Enter the amount from Form 540 2EZ, line 13.
  5. Investment income. Add line 1, line 2, line 3 and line 4. Enter the amount here.
  6. Is the amount on line 5 more than $4,389?
    Yes Stop here, you cannot take the credit.
    No Enter the amount from line 5 on form FTB 3514, line 4. Go to Step 3.

Step 3 Qualifying Child

Qualifying Child Definition

A qualifying child for the EITC is a child who meets the following conditions:

  • Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew).
  • Is under age 19 at the end of 2022 and younger than you (or your spouse/RDP, if filing jointly), or under age 24 at the end of 2022, a student, and younger than you (or your spouse/RDP, if filing jointly), or any age and permanently and totally disabled.
  • Is not filing a joint return for 2022 or is filing a joint return for 2022 only to claim a refund of withheld income tax or estimated tax paid. Get federal Pub. 596, Earned Income Credit, for examples.
  • Lived with you in California for more than half of 2022. If the child did not live with you for the required time, see exceptions in the instructions for line 11.

    Note: If the child was married/in an RDP or meets the conditions to be a qualifying child of another person (other than your spouse/RDP if filing a joint return), special rules apply. Get federal Pub. 596 for more information.

Qualifying Child Questionnaire

  1. Do you have at least one child who meets the conditions to be your qualifying child for the purpose of claiming the EITC?
    Yes Continue.
    No Go to Step 4.
  2. Are you filing a joint return for 2022?
    Yes Complete form FTB 3514, Part III, line 5 through line 12. Go to Step 5.
    No Continue.
  3. Are you a married/in an RDP taxpayer whose filing status is married/RDP filing separately or head of household?
    Yes Continue.
    No Skip questions d and e; go to question f.
  4. Did you and your spouse/RDP have the same principal residence for the last 6 months of 2022?
    Yes Continue.
    No Skip question e; go to question f.
  5. Are you legally separated according to California law under a written separation agreement or a decree of separate maintenance and you lived apart from your spouse/RDP at the end of 2022?
    Yes Continue.
    No Stop here, you cannot take the credit.
  6. Could you be a qualifying child of another person for 2022? (Answer “No” if the other person is not required to file, and is not filing, a 2022 tax return or is filing a 2022 return only to claim a refund of withheld income tax or estimated tax paid. Get federal Pub. 596 for examples.)
    Yes Stop here, you cannot take the credit.
    No Complete form FTB 3514, Part III, line 5 through line 12. Go to Step 5.

Note: If your qualifying child is younger than six years old as of the last day of the taxable year, you must list that child's information under Child 1, Child 2, or Child 3 column. Do not include the information of any child younger than six years old in an attachment to the form FTB 3514. See Step 8 and Step 9 in the instructions to see if you qualify for the YCTC.

Line 7 – SSN or ITIN

The child must have a valid SSN or ITIN, as defined below, unless the child was born and died in 2022. If your child was born alive and died in 2022 and did not have an SSN or an ITIN, write “Died” on this line and attach a copy of the child’s birth certificate, death certificate, or hospital medical records or include it according to your software's instructions.

Valid SSN – A valid SSN is a number issued by the Social Security Administration without regard to whether it was issued for employment or issued solely for the purpose of receiving federally funded benefits.

Valid ITIN – A valid ITIN is a federal tax processing number issued by the Internal Revenue Service that is not expired or revoked. For taxable years beginning on or after January 1, 2020, a valid federal ITIN can be used to claim the EITC, YCTC, and FYTC. If an ITIN is used, eligible individuals should provide the documents listed below upon request by the FTB:

  • Identifying documents acceptable for purposes of obtaining a California driver’s license or identification card as authorized by the California Vehicle Code and related regulations for purposes of establishing documents acceptable to prove identity.
  • Identifying documents used to report earned income for the taxable year.

Additionally, upon receiving a valid SSN, the individual should notify the FTB in the time and manner prescribed by the FTB. For more information, go to ftb.ca.gov and search for eitc.

An Adoption Taxpayer Identification Number (ATIN) cannot be used to claim EITC. If you or your child has an ATIN and later gets a valid SSN, or a valid federal ITIN you may be able to file an amended return. Use Form 540, 540 2EZ, or 540NR to amend your original or previously filed tax return with Schedule X, California Explanation of Amended Return Changes, attached to the amended return.

If you did not have an SSN or federal ITIN by the due date of your 2022 return (including extensions), you cannot claim the EITC, YCTC, or FYTC on either your original or an amended 2022 return, even if you later get an SSN or federal ITIN. Also, if a child did not have an SSN or federal ITIN by the due date of your return (including extensions), you cannot count that child as a qualifying child in figuring the EITC (or YCTC) on either your original or an amended 2022 return, even if that child later gets an SSN or federal ITIN.

Line 9a – Student

A student is a child who during any part of 5 calendar months of 2022 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Line 9b – Permanently and totally disabled

A person is permanently and totally disabled if, at any time in 2022, the person could not engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.

Line 10 – Child's relationship to you

For additional information, see qualifying child definition.

Line 11 – Number of days child lived with you

Enter the number of days the child lived with you in California during 2022. To qualify, the child must have the same principal place of residence in California as you for more than half of 2022, defined as 183 days or more (if a leap year, it is 184 days). If the child was born or died in 2022 and your home was the child’s home for more than half the time he or she was alive during 2022, enter "365". Do not enter more than 365 days, unless it's a leap year, then enter 366 days. If the child did not live with you for the required time, temporary absences may count as time lived at home. For more information, get federal Pub. 596.

Line 12 – Child’s physical address

Enter the physical address where the child resided during 2022. This should be the address of the principal place of residence in California where the child lived with you for more than half of 2022. If the child lived with you in California for more than half of 2022, but moved within California during this period, this should be the address of the principal place of residence that was shared the longest.

Step 4  Filer Without a Qualifying Child

  1. Is the amount on federal Form 1040 or 1040-SR, line 11 (federal AGI), less than $30,001?
    Yes Continue.
    No Stop here, you cannot take the credit.
  2. Were you (or your spouse/RDP if filing a joint return) at least age 18 at the end of 2022? (Answer “Yes” if you, or your spouse/RDP if filing a joint return, were born on or before January 1, 2005.) If your spouse/RDP died in 2022 (or if you are preparing a return for someone who died in 2022), get federal Pub. 596 for more information before you answer.
    Yes Continue.
    No Stop here, you cannot take the credit.
  3. Was your main home, and your spouse’s/RDP's if filing a joint return, in California for more than half of 2022?
    Yes Continue.
    No Stop here, you cannot take the credit.
  4. Are you filing a joint return for 2022? For more information, get federal Pub. 596.
    Yes Skip questions e and f; go to Step 5.
    No Continue.
  5. Could you be a qualifying child of another person for 2022? (Answer “No” if the other person is not required to file, and is not filing, a 2022 tax return or is filing a 2022 return only to claim a refund of withheld income tax or estimated tax paid. Get federal Pub. 596 for examples.)
    Yes Stop here, you cannot take the credit.
    No Continue.
  6. Can you be claimed as a dependent on someone else’s 2022 tax return?
    Yes Stop here, you cannot take the credit.
    No Go to Step 5.

Step 5 California Earned Income

Complete line 13 through line 19 to figure your California earned income.

Line 13 – Wages, salaries, tips, and other employee compensation, subject to California withholding

Enter the total amount of your California wages from your federal Form(s) W-2, Wage and Tax Statement. This amount appears on Form W-2, box 16. Include all of your Medicaid waiver payments or IHSS payments even if the payments are nontaxable for federal purposes.

If you have not reached the minimum retirement age and you received disability payment reported on federal Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., and a distribution code 3 is shown in box 7 of federal Form 1099-R, include the amount of the disability payment on form FTB 3514, line 13.

Note: If you have clergy wages, subtract the self employment tax, if any, that was reported on federal Schedule SE (Form 1040), Self-Employment Tax, and enter the result on form FTB 3514, line 13.

Employees and independent contractors – If the taxpayer’s classification for California and federal purposes is different, enter the earned income as wages on line 13 or as business income on line 18 based on the federal classification of income. For example, a taxpayer may be classified as an independent contractor for federal purposes, but as an employee for California purposes. Based on this example, this taxpayer would enter their income as business income on form FTB 3514, line 18. Use your federal classification for EITC purposes only and for all other purposes such as completing other tax forms, schedules, etc., use your California classification.

Line 14 – IHSS payments

You may elect to include or exclude your Medicaid waiver payments or IHSS payments if the payments are nontaxable for federal purposes. If you elect to exclude such payments from your earned income for California EITC purposes, enter the amount you received as Medicaid waiver payments or IHSS payments that are nontaxable for federal purposes on line 14. If you elect to include such payments, leave line 14 blank. If you are filing a joint return, both you and/or your spouse/RDP can elect to include or exclude your own nontaxable Medicaid waiver payments or IHSS payments for California EITC purposes. Each must elect to include or exclude all such payments, not just a portion of them. You may elect to include or exclude such payments from earned income for California EITC purposes, whether or not you elect to include or exclude them for federal purposes.

Line 15 – Prison inmate wages and/or pension or annuity from a nonqualified deferred compensation plan or a nongovernmental IRC Section 457 plan

Enter the amount included on line 13, that you received for work performed while an inmate in a penal institution.

Enter the amount included on line 13, that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental IRC Section 457 plan. This amount may be shown on federal Form W-2, box 11. If you received such an amount and box 11 is blank, contact your employer for the amount received as a pension or annuity.

Line 17 – Nontaxable combat pay

Enter the amount from federal Form W-2, box 12, code Q, if you elect to include your nontaxable military combat pay in earned income for EITC purposes. If you are filing a joint return, both you and/or your spouse/RDP can elect to include your own nontaxable military combat pay for EITC purposes. Each must include all of their nontaxable military combat pay, not just a portion of it. You may elect to include nontaxable military combat pay in earned income for California purposes, whether or not you elect to include it for federal purposes.

Line 18 – Business income or (loss)

If you are self-employed and have net earnings from self-employment, go to Worksheet 3 to figure your business income or loss. Attach a copy of your complete federal return, including any federal Schedule C (Form 1040), Profit or Loss From Business, Schedule F (Form 1040), Profit or Loss From Farming, Schedule SE (Form 1040), and any Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc.

Employees and independent contractors – If the taxpayer’s classification for California and federal purposes is different, enter the earned income as wages on line 13 or as business income on line 18 based on the federal classification of income. For example, a taxpayer may be classified as an independent contractor for federal purposes, but as an employee for California purposes. Based on this example, this taxpayer would enter their income as business income on form FTB 3514, line 18. Use your federal classification for EITC purposes only and for all other purposes such as completing other tax forms, schedules, etc., use your California classification.

Worksheet 3 – Business Income or (Loss)

  1. Business income or (loss). Enter the amount from federal Schedule 1 (Form 1040), line 3.
  2. Farm income or (loss). Enter the amount from federal Schedule 1 (Form 1040), line 6.
  3. Self-employment earnings from partnerships reported on federal Schedule(s) K-1. Enter the net profit (or loss) from federal Schedule K-1 (Form 1065), box 14, code A.
  4. Deductible part of self-employment tax. Enter the amount from federal Schedule 1 (Form 1040), line 15.
  5. Total business income or (loss). Add line 1, line 2, line 3, and subtract line 4. Enter the amount here and on form FTB 3514, line 18.

Lines 18 a–e Business information

Enter your business information in the spaces provided. If you have multiple businesses, use the information from the schedule with the largest net profit (loss).

Line b – Business address

Enter your business address. Enter a street address instead of a box number. Include the suite or room number, if any.

Line c – Business license number

Enter your business license number. A business license number is a reference number from a county, city, or state that allows you to engage in a specific business activity within the designated area. If you do not have a business license number, leave line c blank.

Line d – SEIN

Enter your state employer identification number (SEIN) issued by the California Employment Development Department. If you do not have a SEIN, leave line d blank.

Line e – Business code

Use the six-digit code from federal Schedule C (Form 1040) or Schedule F (Form 1040), box B.

After completing Step 5, line 18e go to Step 6.

Step 6 How to Figure the California EITC

Complete the California Earned Income Tax Credit Worksheet below only if you have earned income greater than zero on line 19. If you file Form 540 or 540 2EZ, after completing Step 6, skip Step 7 and go to Step 8. If you file Form 540NR, after completing Step 6, go to Step 7.

California Earned Income Tax Credit Worksheet

Part I – All Filers
  1. Enter your California earned income from form FTB 3514, line 19. If the amount is zero or less, stop here.
  2. Look up the amount on line 1 in the EITC Table to find the credit. Be sure you use the correct column for the number of qualifying children you have. Enter the credit here. If the amount on line 2 is zero, stop here. You cannot take the credit.
  3. Enter the amount from federal Form 1040 or 1040-SR, line 11 (federal AGI).
  4. Are the amounts on lines 1 and 3 the same?
    Yes Skip line 5; and enter the amount from line 2 on line 6.
    No Go to line 5.
Part II – Filers Who Answered “No” on Line 4
  1. If you have:
  • No qualifying children, is the amount on line 3 less than $4,248?
  • 1 qualifying child, is the amount on line 3 less than $6,379?
  • 2 or more qualifying children, is the amount on line 3 less than $8,954?
    Yes Leave line 5 blank; enter the amount from line 2 on line 6.
    No Look up the amount on line 3 in the EITC Table to find the credit. Be sure you use the correct column for the number of qualifying children you have. Enter the credit here.
    Compare the amounts on line 5 and line 2, enter the smaller amount on line 6.
Part III – Your Earned Income Tax Credit
  1. This is your California earned income tax credit.
    Enter this amount on form FTB 3514, line 20.

Step 7 How to Figure the Nonresident or Part-Year Resident EITC

If you file Form 540 or 540 2EZ, skip Step 7 and go to Step 8.

Line 21 – CA Exemption Credit Percentage

If you file Form 540NR, enter your California Exemption Credit Percentage from Form 540NR, line 38 on form FTB 3514, line 21. However, if your total taxable income was less than zero and you entered $0 on Form 540NR, line 19, complete Worksheet 4 below to compute the correct California Exemption Credit Percentage to enter on form FTB 3514, line 21.

Worksheet 4 – California Exemption Credit Percentage

Complete this worksheet only if you are a nonresident or part-year resident with negative total taxable income and you entered zero on Form 540NR, line 19.

Part I – Total Taxable Income

  1. Enter the amount from Form 540NR, line 17. If a negative amount, enter as negative.
  2. Enter the amount from Form 540NR, line 18.
  3. Total Taxable Income. Subtract line 2 from line 1. Enter the negative result here.

Part II – California Taxable Income

  1. Enter the amount from Schedule CA (540NR), Part IV, line 1. If a negative amount, enter as negative.
  2. Enter the amount from Schedule CA (540NR), Part IV, line 4.
  3. California Taxable Income. Subtract line 5 from line 4. If a negative amount, enter as negative.

Part III – California Exemption Credit Percentage

  1. Subtract line 6 from line 3. If a negative amount, enter as negative.
  2. Enter the amount from line 3 as a positive amount.
  3. Divide line 7 by line 8. Enter amount as a decimal.
  4. California Exemption Credit Percentage. Subtract line 9 from 1.000. If more than 1, enter 1.000. If less than zero, enter 0. Enter the result as a decimal here and on form FTB 3514, line 21, line 29, or line 40.

Line 22 – Nonresident or Part-Year Resident EITC

Multiply line 20 by line 21 and enter the result on form FTB 3514, line 22. This amount should also be entered on Form 540NR, line 85.

Step 8 Qualifications for Young Child Tax Credit (YCTC)

To qualify for the YCTC, you must meet all of the following:

  • You have been allowed the California EITC on this form if your California earned income is greater than zero or you would otherwise have been allowed the California EITC but you have earned income of zero dollars or less (see additional requirements after these bullet points).
  • You have at least one qualifying child for the California EITC.
  • Your qualifying child is younger than six years old as of the last day of the taxable year.
  • Additional requirements must be met if you would otherwise have been allowed the California EITC but you have earned income of zero dollars or less:
    1. You do not have total federal net losses in excess of $32,490 in the taxable year (this amount will be indexed annually).
    2. You do not have total wages, salaries, tips, and other employee compensation in excess of $32,490 in the taxable year (this amount will be indexed annually).

Caution: If you do not meet all of the requirements for YCTC, you cannot take this credit.

If you meet all of the requirements for YCTC, complete Part VII, Young Child Tax Credit. If you are a nonresident or part-year resident, also complete Part VIII, Nonresident or Part-Year Resident Young Child Tax Credit.

For taxable years beginning on or after January 1, 2020, California expanded YCTC eligibility for a qualifying child who is younger than 6 years old as of the last day of the taxable year, who has a valid federal ITIN. The child must be a qualifying child of an eligible individual, or the eligible individual’s spouse/RDP (if married), who have a valid federal ITIN.

Note: If your qualifying child is younger than six years old as of the last day of the taxable year, you must list that child's information under Part III, Qualifying Child Information, Child 1, Child 2, or Child 3 column. Do not include the information of any child younger than six years old in an attachment to the form FTB 3514.

Line 23 – California Earned Income

California earned income for purposes of the YCTC is the same as for the California EITC. Enter the amount from form FTB 3514, line 19.

Line 23a – Total wages, salaries, tips, and other employee compensation

Enter the total amount of wages, salaries, tips, and other employee compensation by adding up the following amounts, if applicable:

  • Form FTB 3514, line 13
  • Form FTB 3514, line 17
  • Nontaxable combat pay that is not elected to be treated as earned income for purposes of EITC and which was not reported on form FTB 3514, line 17
  • Wages not subject to California withholding (e.g. out of state wages)

If the amount entered on line 23a exceeds $32,490, stop here, you do not qualify for the credit.

Line 23b – Total federal net loss

For purposes of this line, federal net loss means the amounts by which total losses generated during the year exceeds total income, without regard to utilization limitations. A few examples of income and losses are:

Income:

  • Wages, salaries, and tips
  • Interest, dividends, and pensions
  • Capital gains
  • Business income
  • Rental income
  • Unemployment compensation reported on federal Form 1099-G
  • Paid Family Leave Insurance
  • U.S. social security benefits
  • Tier 1 and tier 2 railroad retirement payments
  • All other income as applicable

Losses (without regard to utilization limitations):

  • Business loss
  • Capital loss
  • Rental loss
  • Farm loss
  • All other losses as applicable
  • Do not include carryover losses from prior years

The lists included within this line instructions are not intended to be all-inclusive when calculating the amount of net loss.

Do not enter the amount of total federal net loss on this line. If your amount of total federal net loss exceeds $32,490, check the box on line 23b and stop here, you do not qualify for the credit.

Line 25 – Excess Earned Income over threshold

Subtract the $25,000 threshold amount from your California earned income entered on line 23 and enter the excess amount on line 25.

Line 26 and Line 27

For every $100 over the threshold amount, your credit is reduced by $21.66.

Line 28 – Young Child Tax Credit

This is the amount of your allowable YCTC to claim on your tax return. This amount should also be entered on Form 540, line 76; or Form 540 2EZ, line 23b. If you file Form 540 or 540 2EZ, skip Step 9 and go to Step 10. If you file Form 540NR, go to Step 9.

Step 9 Nonresident or Part-Year Resident Young Child Tax Credit (YCTC)

If you file Form 540 or 540 2EZ, skip Step 9 and go to Step 10.

Line 29 – CA exemption credit percentage

If you file Form 540NR, enter your California Exemption Credit Percentage from Form 540NR, line 38 on form FTB 3514, line 29. However, if you completed Worksheet 4, enter the California Exemption Credit Percentage from Worksheet 4, line 10 on form FTB 3514, line 29.

Line 30 – Nonresident or part-year resident YCTC

Multiply line 28 by line 29 and enter the result on form FTB 3514, line 30. This amount should also be entered on Form 540NR, line 86.

Step 10 Qualifications for Foster Youth Tax Credit (FYTC)

To qualify for the FYTC, you must meet all of the following:

  • You have been allowed a California EITC on this form.
  • You are at least 18 years old and younger than 26 years old as of the last day of the taxable year.
  • You were in foster care while 13 years of age or older and placed through the California foster care system.

Caution: If you do not meet all of the requirements for FYTC, you cannot take this credit.

If you meet all of the requirements for FYTC, complete Part IX, Foster Youth Tax Credit. If you are a nonresident or part-year resident, also complete Part X, Nonresident or Part-Year Resident Foster Youth Tax Credit.

Line 31 – Who is claiming the FYTC

Form FTB 3514 asks who is claiming the credit. You must check the box that applies to you (either Primary Taxpayer or Spouse/RDP) to claim the credit. You may only claim the credit for yourself. If you and your spouse/RDP both qualify for the credit, you each must check the box that applies to you.

To claim the FYTC, you must complete line 31 and line 33 of form FTB 3514 and sign your tax return.

Line 32 – Qualifying foster youth information

If the first name and/or last name provided on the tax return is different from the first name and/or last name while in foster care, provide the name while in foster care in the applicable spaces provided.

Line 33 – Consent and authorization

Check the box to indicate your consent and authorization for the California Department of Social Services (CDSS) to share limited information about you with the California Franchise Tax Board for purposes of verifying your eligibility for the FYTC. You may only provide consent for yourself. Consent is optional.

If you are not checking the applicable box to provide consent, attach to this return a letter issued by a county or state agency confirming each individual who claims the FYTC status as a foster youth at or after age 13, or other proof of status as a condition of receiving the FYTC. Below are samples of other proof/supporting documentation that may be provided:

  • CDSS Foster Care Verification Form
  • County-issued letter

If consent and/or the proof you submit does not result in satisfactory proof of your eligibility, we may contact you to provide additional proof, which may delay a decision on your eligibility.

To request information needed to verify your status as a foster youth at or after age 13, contact:

California Department of Social Services

Phone
916-651-8848
piar@dss.ca.gov
Mail
744 P Street
Sacramento, CA 95814
cdss.osi@dss.ca.gov

A decision on your eligibility for the FYTC may be delayed or denied if your eligibility is not confirmed by CDSS or you do not provide satisfactory proof of your eligibility to the FTB. For that reason, we recommend that you check the applicable box to provide your consent and/or attach proof of your status as a foster youth at or after age 13 to your tax return.

You must sign your tax return and attach form FTB 3514 to your return.

Line 34 – California Earned Income

California earned income for purposes of the FYTC is the same as for the California EITC. Enter the amount from form FTB 3514, line 19.

Line 36 – Excess Earned Income over threshold

Subtract the $25,000 threshold amount from your California earned income entered on line 34 and enter the excess amount on line 36.

Line 37 and Line 38

For every $100 over the threshold amount, the credit is reduced by $21.66 if either the taxpayer or spouse/RDP is claiming the FYTC, and by $43.32 if both taxpayer and spouse/RDP are claiming the FYTC.

Line 39 – Foster Youth Tax Credit

This is the amount of your allowable FYTC to claim on your tax return. This amount should also be entered on Form 540, line 77; or Form 540 2EZ, line 23c. If you file Form 540 or 540 2EZ, stop here, do not go to Step 11.

Step 11 Nonresident or Part-Year Resident Foster Youth Tax Credit (FYTC)

Line 40 – CA exemption credit percentage

If you file Form 540NR, enter your California Exemption Credit Percentage from Form 540NR, line 38 on form FTB 3514, line 40. However, if you completed Worksheet 4, enter the California Exemption Credit Percentage from Worksheet 4, line 10 on form FTB 3514, line 40.

Line 41 – Nonresident or part-year resident FYTC

Multiply line 39 by line 40 and enter the result on form FTB 3514, line 41. This amount should also be entered on Form 540NR, line 87.

Franchise Tax Board Privacy Notice on Collection

Our privacy notice can be found in annual tax booklets or online. Go to ftb.ca.gov/privacy to learn about our privacy policy statement, or go to ftb.ca.gov/forms and search for 1131 to locate FTB 1131 EN-SP, Franchise Tax Board Privacy Notice on Collection – Aviso de Privacidad del Franchise Tax Board sobre la Recaudación. To request this notice by mail, call 800-338-0505 and enter form code 948 when instructed.

2022 Earned Income Tax Credit Table

Caution: This is not a tax table.

  1. To find your credit, read down the “At least – But not over” columns and find the line that includes the amount you were told to look up from your California Earned Income Tax Credit Worksheet.
  2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your California Earned Income Tax Credit Worksheet.
If the amount you are looking up
from the worksheet is –
And your number of qualifying children is –
At least But Not Over 0 1 2 3
Your credit is –
1 50 2 7 9 10
51 100 5 22 26 29
101 150 8 36 43 48
151 200 11 51 60 67
201 250 15 65 77 86
251 300 18 80 94 105
301 350 21 94 111 125
351 400 24 109 128 144
401 450 28 123 145 163
451 500 31 137 162 182
501 550 34 152 179 201
551 600 37 166 196 220
601 650 41 181 213 239
651 700 44 195 230 258
701 750 47 210 247 278
751 800 50 224 264 297
801 850 54 239 281 316
851 900 57 253 298 335
901 950 60 267 315 354
951 1,000 63 282 332 373
1,001 1,050 67 296 349 392
1,051 1,100 70 311 366 411
1,101 1,150 73 325 383 431
1,151 1,200 76 340 400 450
1,201 1,250 80 354 417 469
1,251 1,300 83 369 434 488
1,301 1,350 86 383 451 507
1,351 1,400 89 398 468 526
1,401 1,450 93 412 485 545
1,451 1,500 96 426 502 564
1,501 1,550 99 441 519 584
1,551 1,600 102 455 536 603
1,601 1,650 106 470 553 622
1,651 1,700 109 484 570 641
1,701 1,750 112 499 587 660
1,751 1,800 115 513 604 679
1,801 1,850 119 528 621 698
1,851 1,900 122 542 638 717
1,901 1,950 125 556 655 737
1,951 2,000 128 571 672 756
2,001 2,050 132 585 689 775
2,051 2,100 135 600 706 794
2,101 2,150 138 614 723 813
2,151 2,200 141 629 740 832
2,201 2,250 145 643 757 851
2,251 2,300 148 658 774 870
2,301 2,350 151 672 791 890
2,351 2,400 154 687 808 909
2,401 2,450 158 701 825 928
2,451 2,500 161 715 842 947
2,501 2,550 164 730 859 966
2,551 2,600 167 744 876 985
2,601 2,650 171 759 893 1,004
2,651 2,700 174 773 910 1,023
2,701 2,750 177 788 927 1,043
2,751 2,800 180 802 944 1,062
2,801 2,850 184 817 961 1,081
2,851 2,900 187 831 978 1,100
2,901 2,950 190 845 995 1,119
2,951 3,000 193 860 1,012 1,138
3,001 3,050 197 874 1,029 1,157
3,051 3,100 200 889 1,046 1,176
3,101 3,150 203 903 1,063 1,196
3,151 3,200 206 918 1,080 1,215
3,201 3,250 210 932 1,097 1,234
3,251 3,300 213 947 1,114 1,253
3,301 3,350 216 961 1,131 1,272
3,351 3,400 219 976 1,148 1,291
3,401 3,450 223 990 1,165 1,310
3,451 3,500 226 1,004 1,182 1,329
3,501 3,550 229 1,019 1,199 1,349
3,551 3,600 232 1,033 1,216 1,368
3,601 3,650 236 1,048 1,233 1,387
3,651 3,700 239 1,062 1,250 1,406
3,701 3,750 242 1,077 1,267 1,425
3,751 3,800 246 1,091 1,284 1,444
3,801 3,850 249 1,106 1,301 1,463
3,851 3,900 252 1,120 1,318 1,482
3,901 3,950 255 1,134 1,335 1,502
3,951 4,000 259 1,149 1,352 1,521
4,001 4,050 262 1,163 1,369 1,540
4,051 4,100 265 1,178 1,386 1,559
4,101 4,150 268 1,192 1,403 1,578
4,151 4,200 272 1,207 1,420 1,597
4,201 4,250 275 1,221 1,437 1,616
4,251 4,300 274 1,236 1,454 1,635
4,301 4,350 271 1,250 1,471 1,655
4,351 4,400 268 1,265 1,488 1,674
4,401 4,450 265 1,279 1,505 1,693
4,451 4,500 261 1,293 1,522 1,712
4,501 4,550 258 1,308 1,539 1,731
4,551 4,600 255 1,322 1,556 1,750
4,601 4,650 252 1,337 1,573 1,769
4,651 4,700 248 1,351 1,590 1,788
4,701 4,750 245 1,366 1,607 1,808
4,751 4,800 242 1,380 1,624 1,827
4,801 4,850 239 1,395 1,641 1,846
4,851 4,900 235 1,409 1,658 1,865
4,901 4,950 232 1,423 1,675 1,884
4,951 5,000 230 1,438 1,692 1,903
5,001 5,050 230 1,452 1,709 1,922
5,051 5,100 229 1,467 1,726 1,941
5,101 5,150 229 1,481 1,743 1,961
5,151 5,200 228 1,496 1,760 1,980
5,201 5,250 228 1,510 1,777 1,999
5,251 5,300 227 1,525 1,794 2,018
5,301 5,350 227 1,539 1,811 2,037
5,351 5,400 226 1,554 1,828 2,056
5,401 5,450 226 1,568 1,845 2,075
5,451 5,500 226 1,582 1,862 2,094
5,501 5,550 225 1,597 1,879 2,114
5,551 5,600 225 1,611 1,896 2,133
5,601 5,650 224 1,626 1,913 2,152
5,651 5,700 224 1,640 1,930 2,171
5,701 5,750 223 1,655 1,947 2,190
5,751 5,800 223 1,669 1,964 2,209
5,801 5,850 222 1,684 1,981 2,228
5,851 5,900 222 1,698 1,998 2,247
5,901 5,950 221 1,712 2,015 2,267
5,951 6,000 221 1,727 2,032 2,286
6,001 6,050 220 1,741 2,049 2,305
6,051 6,100 220 1,756 2,066 2,324
6,101 6,150 220 1,770 2,083 2,343
6,151 6,200 219 1,785 2,100 2,362
6,201 6,250 219 1,799 2,117 2,381
6,251 6,300 218 1,814 2,134 2,400
6,301 6,350 218 1,828 2,151 2,420
6,351 6,400 217 1,843 2,168 2,439
6,401 6,450 217 1,830 2,185 2,458
6,451 6,500 216 1,816 2,202 2,477
6,501 6,550 216 1,801 2,219 2,496
6,551 6,600 215 1,787 2,236 2,515
6,601 6,650 215 1,772 2,253 2,534
6,651 6,700 215 1,758 2,270 2,553
6,701 6,750 214 1,743 2,287 2,573
6,751 6,800 214 1,729 2,304 2,592
6,801 6,850 213 1,714 2,321 2,611
6,851 6,900 213 1,700 2,338 2,630
6,901 6,950 212 1,686 2,355 2,649
6,951 7,000 212 1,671 2,372 2,668
7,001 7,050 211 1,657 2,389 2,687
7,051 7,100 211 1,642 2,406 2,706
7,101 7,150 210 1,628 2,423 2,726
7,151 7,200 210 1,613 2,440 2,745
7,201 7,250 209 1,599 2,457 2,764
7,251 7,300 209 1,584 2,474 2,783
7,301 7,350 209 1,570 2,491 2,802
7,351 7,400 208 1,556 2,508 2,821
7,401 7,450 208 1,541 2,525 2,840
7,451 7,500 207 1,527 2,542 2,859
7,501 7,550 207 1,512 2,559 2,879
7,551 7,600 206 1,498 2,576 2,898
7,601 7,650 206 1,483 2,593 2,917
7,651 7,700 205 1,469 2,610 2,936
7,701 7,750 205 1,454 2,627 2,955
7,751 7,800 204 1,440 2,644 2,974
7,801 7,850 204 1,425 2,661 2,993
7,851 7,900 204 1,411 2,678 3,012
7,901 7,950 203 1,397 2,695 3,032
7,951 8,000 203 1,382 2,712 3,051
8,001 8,050 202 1,368 2,729 3,070
8,051 8,100 202 1,353 2,746 3,089
8,101 8,150 201 1,339 2,763 3,108
8,151 8,200 201 1,324 2,780 3,127
8,201 8,250 200 1,310 2,797 3,146
8,251 8,300 200 1,295 2,814 3,165
8,301 8,350 199 1,281 2,831 3,185
8,351 8,400 199 1,267 2,848 3,204
8,401 8,450 198 1,252 2,865 3,223
8,451 8,500 198 1,238 2,882 3,242
8,501 8,550 198 1,223 2,899 3,261
8,551 8,600 197 1,209 2,916 3,280
8,601 8,650 197 1,194 2,933 3,299
8,651 8,700 196 1,180 2,950 3,318
8,701 8,750 196 1,165 2,967 3,338
8,751 8,800 195 1,151 2,984 3,357
8,801 8,850 195 1,136 3,001 3,376
8,851 8,900 194 1,122 3,018 3,395
8,901 8,950 194 1,108 3,035 3,414
8,951 9,000 193 1,093 3,037 3,417
9,001 9,050 193 1,079 3,020 3,398
9,051 9,100 192 1,064 3,003 3,378
9,101 9,150 192 1,050 2,986 3,359
9,151 9,200 192 1,035 2,969 3,340
9,201 9,250 191 1,021 2,952 3,321
9,251 9,300 191 1,006 2,935 3,302
9,301 9,350 190 992 2,918 3,283
9,351 9,400 190 978 2,901 3,264
9,401 9,450 189 963 2,884 3,245
9,451 9,500 189 949 2,867 3,225
9,501 9,550 188 934 2,850 3,206
9,551 9,600 188 920 2,833 3,187
9,601 9,650 187 905 2,816 3,168
9,651 9,700 187 891 2,799 3,149
9,701 9,750 187 876 2,782 3,130
9,751 9,800 186 862 2,765 3,111
9,801 9,850 186 847 2,748 3,092
9,851 9,900 185 833 2,731 3,072
9,901 9,950 185 819 2,714 3,053
9,951 10,000 184 804 2,697 3,034
10,001 10,050 184 790 2,680 3,015
10,051 10,100 183 775 2,663 2,996
10,101 10,150 183 761 2,646 2,977
10,151 10,200 182 746 2,629 2,958
10,201 10,250 182 732 2,612 2,939
10,251 10,300 181 717 2,595 2,919
10,301 10,350 181 703 2,578 2,900
10,351 10,400 181 689 2,561 2,881
10,401 10,450 180 674 2,544 2,862
10,451 10,500 180 660 2,527 2,843
10,501 10,550 179 645 2,510 2,824
10,551 10,600 179 631 2,493 2,805
10,601 10,650 178 616 2,476 2,786
10,651 10,700 178 602 2,459 2,766
10,701 10,750 177 587 2,442 2,747
10,751 10,800 177 578 2,425 2,728
10,801 10,850 176 577 2,408 2,709
10,851 10,900 176 575 2,391 2,690
10,901 10,950 176 574 2,374 2,671
10,951 11,000 175 572 2,357 2,652
11,001 11,050 175 571 2,340 2,633
11,051 11,100 174 569 2,323 2,613
11,101 11,150 174 568 2,306 2,594
11,151 11,200 173 566 2,289 2,575
11,201 11,250 173 565 2,272 2,556
11,251 11,300 172 563 2,255 2,537
11,301 11,350 172 562 2,238 2,518
11,351 11,400 171 560 2,221 2,499
11,401 11,450 171 558 2,204 2,480
11,451 11,500 170 557 2,187 2,460
11,501 11,550 170 555 2,170 2,441
11,551 11,600 170 554 2,153 2,422
11,601 11,650 169 552 2,136 2,403
11,651 11,700 169 551 2,119 2,384
11,701 11,750 168 549 2,102 2,365
11,751 11,800 168 548 2,085 2,346
11,801 11,850 167 546 2,068 2,327
11,851 11,900 167 545 2,051 2,307
11,901 11,950 166 543 2,034 2,288
11,951 12,000 166 542 2,017 2,269
12,001 12,050 165 540 2,000 2,250
12,051 12,100 165 539 1,983 2,231
12,101 12,150 164 537 1,966 2,212
12,151 12,200 164 536 1,949 2,193
12,201 12,250 164 534 1,932 2,174
12,251 12,300 163 533 1,915 2,154
12,301 12,350 163 531 1,898 2,135
12,351 12,400 162 530 1,881 2,116
12,401 12,450 162 528 1,864 2,097
12,451 12,500 161 527 1,847 2,078
12,501 12,550 161 525 1,830 2,059
12,551 12,600 160 524 1,813 2,040
12,601 12,650 160 522 1,796 2,021
12,651 12,700 159 521 1,779 2,001
12,701 12,750 159 519 1,762 1,982
12,751 12,800 159 518 1,745 1,963
12,801 12,850 158 516 1,728 1,944
12,851 12,900 158 515 1,711 1,925
12,901 12,950 157 513 1,694 1,906
12,951 13,000 157 512 1,677 1,887
13,001 13,050 156 510 1,660 1,868
13,051 13,100 156 509 1,643 1,848
13,101 13,150 155 507 1,626 1,829
13,151 13,200 155 506 1,609 1,810
13,201 13,250 154 504 1,592 1,791
13,251 13,300 154 503 1,575 1,772
13,301 13,350 153 501 1,558 1,753
13,351 13,400 153 500 1,541 1,734
13,401 13,450 153 498 1,524 1,715
13,451 13,500 152 497 1,507 1,695
13,501 13,550 152 495 1,490 1,676
13,551 13,600 151 494 1,473 1,657
13,601 13,650 151 492 1,456 1,638
13,651 13,700 150 491 1,439 1,619
13,701 13,750 150 489 1,422 1,600
13,751 13,800 149 488 1,405 1,581
13,801 13,850 149 486 1,388 1,562
13,851 13,900 148 485 1,371 1,542
13,901 13,950 148 483 1,354 1,523
13,951 14,000 148 482 1,337 1,504
14,001 14,050 147 480 1,320 1,485
14,051 14,100 147 479 1,303 1,466
14,101 14,150 146 477 1,286 1,447
14,151 14,200 146 476 1,269 1,428
14,201 14,250 145 474 1,252 1,409
14,251 14,300 145 473 1,235 1,389
14,301 14,350 144 471 1,218 1,370
14,351 14,400 144 470 1,201 1,351
14,401 14,450 143 468 1,184 1,332
14,451 14,500 143 467 1,167 1,313
14,501 14,550 142 465 1,150 1,294
14,551 14,600 142 464 1,133 1,275
14,601 14,650 142 462 1,116 1,256
14,651 14,700 141 461 1,099 1,236
14,701 14,750 141 459 1,082 1,217
14,751 14,800 140 458 1,065 1,198
14,801 14,850 140 456 1,048 1,179
14,851 14,900 139 455 1,031 1,160
14,901 14,950 139 453 1,014 1,141
14,951 15,000 138 452 997 1,122
15,001 15,050 138 450 980 1,103
15,051 15,100 137 449 963 1,083
15,101 15,150 137 447 946 1,064
15,151 15,200 136 446 929 1,045
15,201 15,250 136 444 912 1,026
15,251 15,300 136 443 895 1,007
15,301 15,350 135 441 878 988
15,351 15,400 135 440 861 969
15,401 15,450 134 438 844 950
15,451 15,500 134 437 827 930
15,501 15,550 133 435 810 911
15,551 15,600 133 434 793 892
15,601 15,650 132 432 776 873
15,651 15,700 132 431 759 854
15,701 15,750 131 429 742 835
15,751 15,800 131 428 725 816
15,801 15,850 131 426 708 797
15,851 15,900 130 425 691 777
15,901 15,950 130 423 674 758
15,951 16,000 129 422 657 739
16,001 16,050 129 420 640 720
16,051 16,100 128 419 623 701
16,101 16,150 128 417 606 682
16,151 16,200 127 416 589 663
16,201 16,250 127 414 578 644
16,251 16,300 126 413 576 624
16,301 16,350 126 411 574 605
16,351 16,400 125 410 572 586
16,401 16,450 125 408 569 577
16,451 16,500 125 407 567 575
16,501 16,550 124 405 565 573
16,551 16,600 124 404 563 571
16,601 16,650 123 402 561 569
16,651 16,700 123 401 559 567
16,701 16,750 122 399 557 564
16,751 16,800 122 398 555 562
16,801 16,850 121 396 553 560
16,851 16,900 121 395 551 558
16,901 16,950 120 393 548 556
16,951 17,000 120 391 546 554
17,001 17,050 120 390 544 552
17,051 17,100 119 388 542 550
17,101 17,150 119 387 540 547
17,151 17,200 118 385 538 545
17,201 17,250 118 384 536 543
17,251 17,300 117 382 534 541
17,301 17,350 117 381 532 539
17,351 17,400 116 379 530 537
17,401 17,450 116 378 528 535
17,451 17,500 115 376 525 532
17,501 17,550 115 375 523 530
17,551 17,600 114 373 521 528
17,601 17,650 114 372 519 526
17,651 17,700 114 370 517 524
17,701 17,750 113 369 515 522
17,751 17,800 113 367 513 520
17,801 17,850 112 366 511 518
17,851 17,900 112 364 509 515
17,901 17,950 111 363 507 513
17,951 18,000 111 361 504 511
18,001 18,050 110 360 502 509
18,051 18,100 110 358 500 507
18,101 18,150 109 357 498 505
18,151 18,200 109 355 496 503
18,201 18,250 108 354 494 501
18,251 18,300 108 352 492 498
18,301 18,350 108 351 490 496
18,351 18,400 107 349 488 494
18,401 18,450 107 348 486 492
18,451 18,500 106 346 483 490
18,501 18,550 106 345 481 488
18,551 18,600 105 343 479 486
18,601 18,650 105 342 477 484
18,651 18,700 104 340 475 481
18,701 18,750 104 339 473 479
18,751 18,800 103 337 471 477
18,801 18,850 103 336 469 475
18,851 18,900 103 334 467 473
18,901 18,950 102 333 465 471
18,951 19,000 102 331 462 469
19,001 19,050 101 330 460 466
19,051 19,100 101 328 458 464
19,101 19,150 100 327 456 462
19,151 19,200 100 325 454 460
19,201 19,250 99 324 452 458
19,251 19,300 99 322 450 456
19,301 19,350 98 321 448 454
19,351 19,400 98 319 446 452
19,401 19,450 97 318 444 449
19,451 19,500 97 316 441 447
19,501 19,550 97 315 439 445
19,551 19,600 96 313 437 443
19,601 19,650 96 312 435 441
19,651 19,700 95 310 433 439
19,701 19,750 95 309 431 437
19,751 19,800 94 307 429 435
19,801 19,850 94 306 427 432
19,851 19,900 93 304 425 430
19,901 19,950 93 303 423 428
19,951 20,000 92 301 420 426
20,001 20,050 92 300 418 424
20,051 20,100 92 298 416 422
20,101 20,150 91 297 414 420
20,151 20,200 91 295 412 417
20,201 20,250 90 294 410 415
20,251 20,300 90 292 408 413
20,301 20,350 89 291 406 411
20,351 20,400 89 289 404 409
20,401 20,450 88 288 402 407
20,451 20,500 88 286 399 405
20,501 20,550 87 285 397 403
20,551 20,600 87 283 395 400
20,601 20,650 86 282 393 398
20,651 20,700 86 280 391 396
20,701 20,750 86 279 389 394
20,751 20,800 85 277 387 392
20,801 20,850 85 276 385 390
20,851 20,900 84 274 383 388
20,901 20,950 84 273 381 386
20,951 21,000 83 271 378 383
21,001 21,050 83 270 376 381
21,051 21,100 82 268 374 379
21,101 21,150 82 267 372 377
21,151 21,200 81 265 370 375
21,201 21,250 81 264 368 373
21,251 21,300 80 262 366 371
21,301 21,350 80 261 364 369
21,351 21,400 80 259 362 366
21,401 21,450 79 258 360 364
21,451 21,500 79 256 357 362
21,501 21,550 78 255 355 360
21,551 21,600 78 253 353 358
21,601 21,650 77 252 351 356
21,651 21,700 77 250 349 354
21,701 21,750 76 249 347 351
21,751 21,800 76 247 345 349
21,801 21,850 75 246 343 347
21,851 21,900 75 244 341 345
21,901 21,950 75 243 339 343
21,951 22,000 74 241 336 341
22,001 22,050 74 240 334 339
22,051 22,100 73 238 332 337
22,101 22,150 73 237 330 334
22,151 22,200 72 235 328 332
22,201 22,250 72 234 326 330
22,251 22,300 71 232 324 328
22,301 22,350 71 231 322 326
22,351 22,400 70 229 320 324
22,401 22,450 70 228 318 322
22,451 22,500 69 226 315 320
22,501 22,550 69 224 313 317
22,551 22,600 69 223 311 315
22,601 22,650 68 221 309 313
22,651 22,700 68 220 307 311
22,701 22,750 67 218 305 309
22,751 22,800 67 217 303 307
22,801 22,850 66 215 301 305
22,851 22,900 66 214 299 303
22,901 22,950 65 212 297 300
22,951 23,000 65 211 294 298
23,001 23,050 64 209 292 296
23,051 23,100 64 208 290 294
23,101 23,150 64 206 288 292
23,151 23,200 63 205 286 290
23,201 23,250 63 203 284 288
23,251 23,300 62 202 282 285
23,301 23,350 62 200 280 283
23,351 23,400 61 199 278 281
23,401 23,450 61 197 276 279
23,451 23,500 60 196 273 277
23,501 23,550 60 194 271 275
23,551 23,600 59 193 269 273
23,601 23,650 59 191 267 271
23,651 23,700 58 190 265 268
23,701 23,750 58 188 263 266
23,751 23,800 58 187 261 264
23,801 23,850 57 185 259 262
23,851 23,900 57 184 257 260
23,901 23,950 56 182 255 258
23,951 24,000 56 181 252 256
24,001 24,050 55 179 250 254
24,051 24,100 55 178 248 251
24,101 24,150 54 176 246 249
24,151 24,200 54 175 244 247
24,201 24,250 53 173 242 245
24,251 24,300 53 172 240 243
24,301 24,350 52 170 238 241
24,351 24,400 52 169 236 239
24,401 24,450 52 167 234 237
24,451 24,500 51 166 231 234
24,501 24,550 51 164 229 232
24,551 24,600 50 163 227 230
24,601 24,650 50 161 225 228
24,651 24,700 49 160 223 226
24,701 24,750 49 158 221 224
24,751 24,800 48 157 219 222
24,801 24,850 48 155 217 219
24,851 24,900 47 154 215 217
24,901 24,950 47 152 213 215
24,951 25,000 47 151 210 213
25,001 25,050 46 149 208 211
25,051 25,100 46 148 206 209
25,101 25,150 45 146 204 207
25,151 25,200 45 145 202 205
25,201 25,250 44 143 200 202
25,251 25,300 44 142 198 200
25,301 25,350 43 140 196 198
25,351 25,400 43 139 194 196
25,401 25,450 42 137 192 194
25,451 25,500 42 136 189 192
25,501 25,550 41 134 187 190
25,551 25,600 41 133 185 188
25,601 25,650 41 131 183 185
25,651 25,700 40 130 181 183
25,701 25,750 40 128 179 181
25,751 25,800 39 127 177 179
25,801 25,850 39 125 175 177
25,851 25,900 38 124 173 175
25,901 25,950 38 122 171 173
25,951 26,000 37 121 168 171
26,001 26,050 37 119 166 168
26,051 26,100 36 118 164 166
26,101 26,150 36 116 162 164
26,151 26,200 36 115 160 162
26,201 26,250 35 113 158 160
26,251 26,300 35 112 156 158
26,301 26,350 34 110 154 156
26,351 26,400 34 109 152 153
26,401 26,450 33 107 150 151
26,451 26,500 33 106 147 149
26,501 26,550 32 104 145 147
26,551 26,600 32 103 143 145
26,601 26,650 31 101 141 143
26,651 26,700 31 100 139 141
26,701 26,750 30 98 137 139
26,751 26,800 30 97 135 136
26,801 26,850 30 95 133 134
26,851 26,900 29 94 131 132
26,901 26,950 29 92 129 130
26,951 27,000 28 91 126 128
27,001 27,050 28 89 124 126
27,051 27,100 27 88 122 124
27,101 27,150 27 86 120 122
27,151 27,200 26 85 118 119
27,201 27,250 26 83 116 117
27,251 27,300 25 82 114 115
27,301 27,350 25 80 112 113
27,351 27,400 24 79 110 111
27,401 27,450 24 77 108 109
27,451 27,500 24 76 106 107
27,501 27,550 23 74 103 104
27,551 27,600 23 73 101 102
27,601 27,650 22 71 99 100
27,651 27,700 22 70 97 98
27,701 27,750 21 68 95 96
27,751 27,800 21 67 93 94
27,801 27,850 20 65 91 92
27,851 27,900 20 64 89 90
27,901 27,950 19 62 87 87
27,951 28,000 19 61 85 85
28,001 28,050 19 59 82 83
28,051 28,100 18 57 80 81
28,101 28,150 18 56 78 79
28,151 28,200 17 54 76 77
28,201 28,250 17 53 74 75
28,251 28,300 16 51 72 73
28,301 28,350 16 50 70 70
28,351 28,400 15 48 68 68
28,401 28,450 15 47 66 66
28,451 28,500 14 45 64 64
28,501 28,550 14 44 61 62
28,551 28,600 13 42 59 60
28,601 28,650 13 41 57 58
28,651 28,700 13 39 55 56
28,701 28,750 12 38 53 53
28,751 28,800 12 36 51 51
28,801 28,850 11 35 49 49
28,851 28,900 11 33 47 47
28,901 28,950 10 32 45 45
28,951 29,000 10 30 43 43
29,001 29,050 9 29 40 41
29,051 29,100 9 27 38 38
29,101 29,150 8 26 36 36
29,151 29,200 8 24 34 34
29,201 29,250 8 23 32 32
29,251 29,300 7 21 30 30
29,301 29,350 7 20 28 28
29,351 29,400 6 18 26 26
29,401 29,450 6 17 24 24
29,451 29,500 5 15 22 21
29,501 29,550 5 14 19 19
29,551 29,600 4 12 17 17
29,601 29,650 4 11 15 15
29,651 29,700 3 9 13 13
29,701 29,750 3 8 11 11
29,751 29,800 2 6 9 9
29,801 29,850 2 5 7 7
29,851 29,900 2 3 5 4
29,901 29,950 1 2 3 2
29,951 30,000 1 1 1 1