3514 SP: Crédito Tributario por Ingreso del Trabajo de California (2024)
California · FTB · Used for tax years 2024
California Form 3514 SP is the Spanish-language form for the California Earned Income Tax Credit. It reports income, qualifying child information, and credit amounts, and includes sections for the Young Child Tax Credit and Foster Youth Tax Credit. Attach it to California Form 54
Who files this form
Use Form 3514 SP to claim the California Earned Income Tax Credit (EITC), Young Child Tax Credit (YCTC), or Foster Youth Tax Credit (FYTC) for 2024.
The form directs you to follow Steps 1 through 11 of the instructions to determine whether you qualify and calculate your credits. Those instructions are not included in the supplied text, so the full eligibility rules are not available here.
If you qualify for the California EITC, you may also qualify for the YCTC or FYTC. You may qualify for the YCTC with zero or negative earned income if you otherwise would have qualified for the California EITC.
What you'll need
Have the following forms and information available, as applicable:
- Your California Form 540, Form 540 2EZ SP, or Form 540NR, and your Social Security number or ITIN.
- Federal Form 1040(SP) or 1040-SR(SP): adjusted gross income from line 11 and federal earned income credit from line 27.
- Investment income and earned income details, including wages, IHSS payments, nontaxable combat pay, and business income or loss, if applicable.
- Worksheet 3 for business income or loss, and the California EITC Worksheet for the credit calculation.
- For each qualifying child: name, Social Security number or ITIN, birth date, relationship to you, physical address during 2024, and days lived with you in California during 2024.
- For part-year resident calculations: the California exemption credit percentage from Form 540NR, line 38.
Each FYTC claimant who does not check the applicable consent box on line 33 must attach a county or state agency letter confirming foster youth status at age 13 or older, or other proof of that status.
How to file
Attach Form 3514 SP to your California Form 540, Form 540 2EZ SP, or Form 540NR.
Follow Steps 1 through 11 of the instructions to check eligibility and calculate the credits. Transfer the applicable credit amounts to your California return using the lines identified on the form.
The supplied form does not provide a mailing address or e-filing directions.
Common mistakes
- Claiming the EITC when you know you do not qualify. The form warns that you could be barred from receiving the credit for up to 10 years.
- Leaving birth dates off your California return. If you claim the California EITC, include your birth date and, on a joint return, your spouse's or registered domestic partner's birth date.
- Completing the child section first. Complete Parts I and II before Part III. If you are not claiming a qualifying child, skip Part III and go to Step 4 of the instructions.
- Rounding intermediate calculations. Lines 26, 27, 37, and 38 require two decimal places without rounding.
- Omitting required FYTC proof. Each claimant who does not check the applicable line 33 consent box must attach proof of foster youth status.
Questions people ask
What if I am not claiming a qualifying child?
Skip Part III and go to Step 4 of the instructions, as directed on the form.
Can I qualify for the Young Child Tax Credit with no earned income?
Possibly. The form says you may qualify with zero or negative earned income if you otherwise would have qualified for the California EITC. It refers you to the instructions for additional information.
Can both spouses or registered domestic partners claim the Foster Youth Tax Credit?
Yes, if both meet the requirements. Each must check the applicable box on line 31.
Does the form include calculations for part-year residents?
Yes. Parts VI, VIII, and X calculate the part-year resident EITC, YCTC, and FYTC using the California exemption credit percentage from Form 540NR, line 38. The resulting credits go on Form 540NR, lines 85, 86, and 87, respectively.