The California Earned Income Tax Credit (CalEITC) is a cash-back tax credit for low-income workers and families. If you worked during the year and earned a low to moderate income, you could qualify for a refund even if you do not owe taxes.
CalEITC is designed to put money back in your pocket. You can use the refund for rent, food, school supplies, transport, or any personal need.
What Is the California Earned Income Tax Credit?
CalEITC is a refundable state tax credit for California residents who earned income during the tax year. This means you can receive money back even if you are not required to file taxes or owe no tax at all.
The credit amount depends on your income level and the number of qualifying children you have.
Calculate Your 2026 COLA Increase →Who Qualifies for CalEITC?
To qualify for the California Earned Income Tax Credit for the 2025 tax year, you must meet all of the following requirements:
Basic Eligibility Requirements
- You must be 18 years or older, or have a qualifying child
- You must have earned income of at least $1 but not more than $32,900
- You must have a valid Social Security Number (SSN) or ITIN for yourself, your spouse or registered domestic partner, and any qualifying children
- You must have lived in California for more than half of the year
- You cannot be claimed as a qualifying child by another taxpayer
- You cannot be claimed as a dependent by another taxpayer unless you have a qualifying child
Married or Registered Domestic Partner Filing Separately
If you are married or in a registered domestic partnership and filing separately, you must also meet all of the following:
- You had a qualifying child who lived with you for more than half of the year
- You lived apart from your spouse or partner for the last 6 months of the tax year, or
- You were legally separated under a written separation agreement or court decree and did not live together at the end of the year
What Counts as Earned Income?
Earned income includes:
- Wages and salaries
- Tips and other employee compensation subject to California withholding
- Net income from self-employment
Unearned income such as Social Security benefits or unemployment does not count as earned income for CalEITC.
How Much Can You Get From CalEITC in 2025?
The amount you receive depends on your income and number of qualifying children.
2025 Maximum Income and Credit Amounts
| Number of Qualifying Children | Maximum Income | CalEITC Max Credit |
|---|---|---|
| None | $32,900 | $302 |
| 1 | $32,900 | $2,016 |
| 2 | $32,900 | $3,339 |
| 3 or more | $32,900 | $3,756 |
You may also qualify for additional California credits, including:
- Young Child Tax Credit (YCTC) – up to $1,189 if you have a child under age 6
- Foster Youth Tax Credit (FYTC) – up to $1,189 per qualifying taxpayer
- Federal Earned Income Tax Credit (EITC) – up to $8,046 depending on family size
Can You Claim CalEITC for Previous Years?
Yes. If you did not know about CalEITC and did not file in prior years, you may still be able to get your money.
You can claim CalEITC for up to four prior tax years by filing or amending your California state tax return.
How to Claim the California Earned Income Tax Credit
To claim CalEITC, you must file a California state tax return, even if you are not required to file.
Steps to Claim CalEITC
- File your California state tax return
- Complete FTB Form 3514 – California Earned Income Tax Credit
- Submit the form with your tax return
Forms You May Need
- 2025 FTB 3514 Form and Instructions
- Prior-year FTB 3514 forms if amending past returns
Free Tax Filing and Help Options
You can claim CalEITC for free using:
- CalFile, California’s free online tax filing system
- Volunteer Income Tax Assistance (VITA) programs
- IRS-certified local tax professionals who provide free or low-cost services
You can file any time of the year, not only during tax season.
Important Notes for Tax Professionals
Tax professionals must verify client eligibility carefully. Failure to comply with CalEITC requirements may result in a $500 penalty.
Final Reminder
If you earned income in California and made $32,900 or less, you should check your eligibility for CalEITC. Many people miss out simply because they did not file.
You do not need to owe taxes to get paid.
You just need to file.
