How Much the CalEITC Is Worth for Tax Year 2025
Your credit depends on your income and number of qualifying children. The CalEITC is refundable, meaning it can lower the tax you owe and pay out the rest as cash. Here are the maximum CalEITC amounts for tax year 2025:
| Qualifying children | Maximum CalEITC | Maximum earned income |
|---|---|---|
| 0 | $302 | $32,900 |
| 1 | $2,016 | $32,900 |
| 2 | $3,339 | $32,900 |
| 3 or more | $3,756 | $32,900 |
These are the figures used on returns filed in 2026. The Franchise Tax Board (FTB), California’s tax agency, updates them yearly.
Who Qualifies for the CalEITC
You must meet each requirement during the tax year.
Basic Requirements
- You’re at least 18 years old or have a qualifying child.
- You have earned income of at least $1 and no more than $32,900.
- You, your spouse or registered domestic partner (RDP), and any qualifying children have a valid SSN or ITIN.
- You lived in California for more than half the year.
- You can’t be claimed as another taxpayer’s qualifying child.
- You can’t be claimed as someone else’s dependent, unless you have a qualifying child.
Key Terms to Know
Earned income is money you get from working. It includes wages, salaries, tips and other employee pay subject to California withholding, plus net self-employment income. Withholding is the tax your employer takes out of each paycheck. An ITIN, or Individual Taxpayer Identification Number, is a tax ID number for people who can’t get a Social Security number.
Rules for Married or RDP Filing Separately
Filing separately from your spouse or RDP? You need a qualifying child who lived with you more than half the year. You also must have lived apart from your spouse for the year’s last six months, or be legally separated and living apart at year-end.
How to Claim the CalEITC With Form FTB 3514
You must file a California state return to get the credit. Complete the 2025 Form FTB 3514 and include it with your return, or follow your software’s prompts to claim the CalEITC if you e-file. The form asks for your date of birth, plus your spouse’s if you file jointly.
You can also claim the credit for up to four prior years by filing or amending a state return. Knowingly claiming it when you’re ineligible can bar you from the credit for up to 10 years.
Related California Credits: YCTC and FYTC
Qualifying for the CalEITC can also unlock two add-on credits.
Young Child Tax Credit (YCTC)
The Young Child Tax Credit is worth up to $1,189 per return for tax year 2025. You need a qualifying child under age 6 at the end of the tax year. You must also qualify for the CalEITC, with one exception: you don’t need earned income, and a net loss of up to $35,640 is allowed. That exception matters if you’re weighing whether to file with no income.
Foster Youth Tax Credit (FYTC)
The Foster Youth Tax Credit is worth up to $1,189 per qualifying taxpayer for tax year 2025. You must qualify for the CalEITC and be aged 18–25 at the end of the tax year. You also must have been in California foster care at age 13 or older.
How the CalEITC Relates to the Federal EITC
The CalEITC is California’s version of the federal earned income credit, and the two are separate. If you qualify for the CalEITC, you may also qualify for the federal credit. The federal version is larger, worth up to $8,046 for tax year 2025 with three or more children.
The IRS sets its own federal EITC rules. Two rules to keep in mind are the EITC investment income limit and that the federal EITC does not accept ITINs. The IRS requires a valid SSN to claim the federal EITC.
Sources
- Franchise Tax Board, Eligibility and credit information
- Franchise Tax Board, California Earned Income Tax Credit
- Franchise Tax Board, Young Child Tax Credit
- Franchise Tax Board, Foster Youth Tax Credit
- Franchise Tax Board, 2025 Form 3514 California Earned Income Tax Credit
- IRS, Earned Income Tax Credit (EITC)
