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California Earned Income Tax Credit (CalEITC) (cash back on the California tax return for low-wage workers): who qualifies, what you get, how to apply, and what happens next

CalEITC is a refundable California tax credit for people who work and earn up to $32,900 a year (tax year 2025); it pays cash back even when no tax is owed. It is claimed only by filing a California return with form FTB 3514, free through CalFile or a VITA site, and ITIN filers qualify.

What CalEITC is, in one paragraph

The California Earned Income Tax Credit (CalEITC) is cash back paid through the California tax return to people who work and earn little. The Franchise Tax Board (FTB) pays it as a refund, or uses it to cut the tax owed. A person with no tax to pay still gets it, but only by filing a California return with form FTB 3514 (rule:claim_on_return). People filing with an ITIN qualify (rule:ssn_or_itin). The same return can also carry the Young Child Tax Credit and the Foster Youth Tax Credit.

up to $3,756
CalEITC for tax year 2025 with three or more qualifying children (FTB, rule:max_credit)

Who may qualify

All of these, for tax year 2025:

  • Earned income of at least $1 and not more than $32,900 (rule:earned_income_limit). Earned income is wages, tips and other pay subject to California withholding, or self-employment net income (rule:earned_income_def).
  • Age 18 or older, or a qualifying child (rule:age_or_child).
  • An SSN or ITIN for the filer, spouse and each qualifying child (rule:ssn_or_itin).
  • California residence for more than half the year (rule:ca_residence).
  • Not someone else's qualifying child, and not someone else's dependent unless the filer has a qualifying child (rule:not_dependent).
  • Married filing separately only under the conditions in rule:married_separate.

Maximum credits, tax year 2025, earned income up to $32,900 (rule:max_credit):

Qualifying childrenCalEITCYoung Child Tax CreditFoster Youth Tax Credit (per qualifying taxpayer)Federal EITC
0$302$0$1,189$649
1$2,016$1,189$1,189$4,328
2$3,339$1,189$1,189$7,152
3 or more$3,756$1,189$1,189$8,046

How to apply, and what happens after

There is no application. The credit is claimed on the California return with form FTB 3514 (rule:claim_on_return). CalFile files the state return directly with FTB at no charge and needs a MyFTB account (rule:calfile_free). Free help preparing the return is available at VITA sites (rule:vita_help; see Free tax preparation: VITA / TCE + Free File + CalFile (free ways to prepare and file federal and California returns): who qualifies, what you get, how to apply, and what happens next).

A missed credit can generally be claimed for up to four prior years by filing or amending the return (rule:claim_window). Each year is a new claim (rule:renewal_each_year).

If FTB changes or denies the credit, the notice gives an appeal date. The appeal goes to the Office of Tax Appeals, not FTB (rule:appeal_ota, rule:appeal_deadline, rule:ota_contact).

The procedure, stage by stage, as data
JSONThe procedure, stage by stage, as data
11 items
10 keys
"id""stage:discover"
"order"1
"name""Discover"
"what_happens""The person learns that CalEITC exists and is paid through the California tax return, even with income too low to owe tax."
"who_acts""Person / outreach"
"timeline""Any time; the 2025 return is the current year"
"evidence""None"
"failure_mode""Not filing because no tax is owed; the credit is only paid on a filed return"
"model_role""Screen from income, children and filing facts; name every credit the same return can carry"
"automation_class""A"
10 keys
"id""stage:screen_eligibility"
"order"2
"name""Screen eligibility"
"what_happens""Earned income, age, qualifying children, SSN or ITIN, and California residence are checked against the tax-year rules"
"who_acts""Model + person"
"timeline""Minutes"
"evidence""Earned income, dates of birth, ID numbers"
"failure_mode""Assuming an ITIN or self-employment income excludes the person"
"model_role""Apply each rule with its id; state which rules pass and which only FTB decides"
"automation_class""A"
10 keys
"id""stage:gather_documents"
"order"3
"name""Gather documents"
"what_happens""W-2s, 1099s, self-employment records, ID numbers for every person on the return"
"who_acts""Person with model checklist"
"timeline""Before filing"
"evidence""W-2, 1099, SSN or ITIN cards"
"failure_mode""A missing ID number or income form stops the return"
"model_role""Build the checklist from facts already known"
"automation_class""A"
10 keys
"id""stage:complete_application"
"order"4
"name""Complete application"
"what_happens""The California return (Form 540 or 540 2EZ) and form FTB 3514 are completed, or tax software asks the same questions"
"who_acts""Person, VITA volunteer or software; model explains"
"timeline""During filing"
"evidence""Return and FTB 3514"
"failure_mode""Credit not claimed because FTB 3514 is left out"
"model_role""Explain each FTB 3514 line in plain words; never fill or file"
"automation_class""B"
10 keys
"id""stage:submit"
"order"5
"name""Submit"
"what_happens""The return is filed by CalFile, other e-file, VITA, or paper mail"
"who_acts""Person"
"timeline""By the return due date for the year; late returns can still claim the credit within the window in rule:claim_window"
"evidence""E-file acceptance or mailing proof"
"failure_mode""No proof of filing kept"
"model_role""Point to the filing route; record the date the person says it was filed"
"automation_class""B"
10 keys
"id""stage:interview_verification"
"order"6
"name""Interview / verification"
"what_happens""FTB may review the return or send a letter asking for proof"
"who_acts""FTB + person"
"timeline""When a letter arrives; the letter states the reply date"
"evidence""The letter and the documents it asks for"
"failure_mode""Ignoring an FTB letter"
"model_role""Read the letter with the person and list what it asks for"
"automation_class""C - FTB review is human"
10 keys
"id""stage:decision"
"order"7
"name""Decision"
"what_happens""FTB processes the return and pays the refund or sends a notice of change"
"who_acts""FTB"
"timeline""FTB processing time; not stated on the fetched pages (UNKNOWN)"
"evidence""Refund or notice"
"failure_mode""A changed refund accepted without reading the notice"
"model_role""Compare the notice to the credit amount the rules give"
"automation_class""A"
10 keys
"id""stage:issuance_use"
"order"8
"name""Issuance / use"
"what_happens""Refund by direct deposit or check, or a lower tax owed"
"who_acts""FTB"
"timeline""After processing"
"evidence""Bank deposit or check"
"failure_mode""Wrong bank details"
"model_role""Explain the refund status tools"
"automation_class""D"
10 keys
"id""stage:renew_recertify"
"order"9
"name""Renew / recertify"
"what_happens""There is no renewal: the credit is claimed again on each year's return"
"who_acts""Person"
"timeline""Every tax year"
"evidence""That year's return"
"failure_mode""Assuming last year's claim carries over"
"model_role""Remind that each year is a new claim"
"automation_class""A"
10 keys
"id""stage:denial_response"
"order"10
"name""Denial response"
"what_happens""Read the FTB notice: what was disallowed and why"
"who_acts""Model + person"
"timeline""At once; the appeal date is on the notice"
"evidence""The notice"
"failure_mode""Treating a missing-document letter as a final denial"
"model_role""Separate a request for documents from a final decision"
"automation_class""A"
10 keys
"id""stage:appeal_fair_hearing"
"order"11
"name""Appeal / fair hearing"
"what_happens""Appeal to the Office of Tax Appeals by the date on the notice"
"who_acts""Person (a representative may act)"
"timeline""By the appeal date on the notice (rule:appeal_deadline)"
"evidence""Notice copy and supporting documents"
"failure_mode""Sending the appeal to FTB instead of the Office of Tax Appeals"
"model_role""Give the Office of Tax Appeals address and the documents the page lists"
"automation_class""B"

The same facts open other programs

Earned income, children and ID numbers are the facts every tax credit here asks for. A person screened here has already answered the first questions of:

References (8)
What this article shares with the graph
JSONWhat this article shares with the graph
6 keys
"program_id""B049"
"graph""california-benefits-graph"
"related_program_ids" 8 items
"B052"
"B050"
"B051"
"B053"
"B054"
"B001"
"B011"
"B021"
"related_programs" 8 keys
"B052""Federal EITC"
"B050""Young Child Tax Credit (CA)"
"B051""Foster Youth Tax Credit (CA)"
"B053""Child Tax Credit + Additional CTC"
"B054""Free tax preparation: VITA / TCE + Free File + CalFile"
"B001""CalFresh (SNAP)"
"B011""Medi-Cal (Medicaid)"
"B021""CalWORKs (California TANF)"
"triggered_by_events" 1 item
"event:job_loss_fired_laid_off_quit_with_cause"
"shares_facts_with" 5 keys
"household.size" 5 items
"B001"
"B003"
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"household.income.annual" 3 items
"B012"
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"household.income.earned_annual" 4 items
"B050"
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"household.tax.qualifying_children_count" 3 items
"B050"
"B052"
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"person.identity.date_of_birth" 3 items
"B050"
"B051"
"B052"

Official addresses

Related pages
Beside
Federal EITC (the IRS Earned Income Tax Credit for low- and moderate-wage workers): who qualifies, what you get, how to apply, and what happens nextYoung Child Tax Credit (CA) (cash back on the California return for families with a child under 6): who qualifies, what you get, how to apply, and what happens nextFoster Youth Tax Credit (CA) (cash back on the California return for former foster youth aged 18 to 25): who qualifies, what you get, how to apply, and what happens nextChild Tax Credit + Additional CTC (the federal tax credit for children under 17): who qualifies, what you get, how to apply, and what happens nextFree tax preparation: VITA / TCE + Free File + CalFile (free ways to prepare and file federal and California returns): who qualifies, what you get, how to apply, and what happens nextCalFresh (California food benefits): who qualifies, what you get, how to apply, and what happens nextMedi-Cal (California Medicaid health coverage): who qualifies, what you get, how to apply, and what happens nextCalWORKs (California cash aid for families with children): who qualifies, what you get, how to apply, and what happens next
References (15)
  1. California Earned Income Tax Credit — California Franchise Tax Board“You may be eligible for a California Earned Income Tax Credit (CalEITC) up to $3,756 for tax year 2025 as a working family or individual earning up to $32,900 per year.”
  2. California Earned Income Tax Credit — California Franchise Tax Board“Generally, you may claim CalEITC to receive a refund for up to four prior years prior by filing or amending your state income tax return.”
  3. California Earned Income Tax Credit — California Franchise Tax Board“Filing your state tax return is required to claim this credit.”
  4. Eligibility and credit information (CalEITC) — California Franchise Tax Board“You’re at least 18 years old or have a qualifying child”
  5. Eligibility and credit information (CalEITC) — California Franchise Tax Board“Individual Taxpayer Identification Number (ITIN)”
  6. Eligibility and credit information (CalEITC) — California Franchise Tax Board“Live in California for more than half the filing year”
  7. Eligibility and credit information (CalEITC) — California Franchise Tax Board“Not be eligible to be claimed as a dependent of another taxpayer unless you have a qualifying child”
  8. Eligibility and credit information (CalEITC) — California Franchise Tax Board“Earned income is wages, salaries, tips, and other employee compensation that is subject to California withholding, or net income from self-employment.”
  9. Eligibility and credit information (CalEITC) — California Franchise Tax Board“You lived apart from your spouse/RDP for the last 6 months of the tax year, or”
  10. Appeal a decision — California Franchise Tax Board“If you don’t agree with a notice of action or a claim for refund denial or if we have not accepted or denied your refund claim within six months, submit an appeal to the Office of Tax Appeals.”
  11. Appeal a decision — California Franchise Tax Board“Submit your appeal by the appeal date on your notice.”
  12. Phone / fax — California Franchise Tax Board“Our contact center services are currently unavailable.”
  13. CalFile — California Franchise Tax Board“Use CalFile to e-file your state tax return directly to the Franchise Tax Board.”
  14. Eligibility and credit information (CalEITC) — California Franchise Tax Board“Tax year 2025 maximum income and credit amounts for CalEITC and related tax credits”
  15. Eligibility and credit information (CalEITC) — California Franchise Tax Board“Also, you may receive free tax help through the Volunteer Income Tax Assistance (VITA) program.”