3514 SP: Crédito Tributario por Ingreso del Trabajo de California (2025)
California · FTB · Used for tax years 2025
Form 3514 SP is the Spanish-language form for California's Earned Income Tax Credit for 2025. It reports income and qualifying information and includes sections for the Young Child Tax Credit and Foster Youth Tax Credit. Attach it to California Form 540, Form 540 2EZ SP, or Form
Who files this form
Form 3514 SP is used to claim the California Earned Income Tax Credit (EITC). It also includes sections for the Young Child Tax Credit (YCTC) and Foster Youth Tax Credit (FYTC).
The form directs you to follow Steps 1 through 11 of the instructions to determine whether you qualify and calculate your credits. The supplied form does not include the full eligibility rules.
If you are separated from your spouse or registered domestic partner (RDP), file separately, and meet the California EITC requirements, check the box provided at the top of the form.
What you'll need
Have the following information available, as applicable:
- Your California tax return, your name as shown on that return, and your Social Security number or ITIN.
- Your federal Form 1040(SP) or 1040-SR(SP), including adjusted gross income from line 11b and federal earned income credit from line 27a.
- Investment income and California earned income information, including wages, IHSS payments, nontaxable combat pay, and business income or loss.
- Worksheet 3, line 5, for business income or loss, and the California EITC Worksheet, Part III, line 6, for the credit amount.
- For each qualifying child: name, Social Security number or ITIN, birth date, relationship to you, physical address during 2025, and days lived with you in California during 2025.
- 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.
Carry the applicable credit amounts to your tax return:
- California EITC: Form 540, line 75, or Form 540 2EZ SP, line 23a.
- YCTC: Form 540, line 76, or Form 540 2EZ SP, line 23b.
- FYTC: Form 540, line 77, or Form 540 2EZ, line 23c.
For part-year residents, complete the applicable part-year credit calculations and enter the results on Form 540NR: EITC on line 85, YCTC on line 86, and FYTC on line 87.
The supplied text 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 out birth dates. If you claim the California EITC, provide your birth date on your California return. Include your spouse’s or RDP’s birth date if filing jointly.
- Completing the child section too soon. 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. For YCTC lines 26 and 27 and FYTC lines 37 and 38, enter two decimal places without rounding.
- Omitting FYTC proof when consent is not given. Each claimant who leaves the applicable line 33 consent box unchecked must attach the required proof of foster youth status.
Questions people ask
Can I qualify for the Young Child Tax Credit with no earned income?
Possibly. The form says you may qualify if you otherwise would have been allowed the California EITC but have earned income of zero dollars or less. It refers you to the instructions for additional information.
Do I complete the qualifying child section if I am not claiming a child?
No. Skip Part III and go to Step 4 of the instructions.
Can both spouses or registered domestic partners claim the Foster Youth Tax Credit?
If both meet the requirements, each must check the applicable claimant box on line 31. The form includes calculations for situations where one or both claim the credit.
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.