3514: California Earned Income Tax Credit (2024)
California · FTB · Used for tax years 2024
California Form 3514 is used to report information and figure the California Earned Income Tax Credit, Young Child Tax Credit, and Foster Youth Tax Credit for 2024. It includes income and qualifying child information and is attached to Form 540, Form 540 2EZ, or Form 540NR.
Who files this form
Form FTB 3514 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 in the instructions to determine whether you qualify and to calculate your credits. Those instructions are not included in the supplied text, so the form alone does not provide the full eligibility rules.
If you qualify for the California EITC, you may also qualify for the YCTC and/or FYTC. You may qualify for the YCTC with earned income of zero or less if you otherwise would have been allowed the California EITC.
What you'll need
Have these forms and details available, as applicable:
- Your California Form 540, Form 540 2EZ, or Form 540NR.
- Your federal Form 1040 or 1040-SR, including adjusted gross income from line 11 and federal EIC from line 27.
- Your SSN or ITIN and date of birth, plus your spouse’s or registered domestic partner’s date of birth if filing jointly.
- Investment income and California earned income information requested on the form.
- For each qualifying child: name, SSN or ITIN, date of birth, relationship to you, physical address during 2024, and number of days the child lived with you in California during 2024.
- If reporting business income or loss: Worksheet 3, line 5, and the business details requested in Part IV.
Each person claiming the FYTC who does not check the applicable consent box in Part IX must attach a county or state agency letter confirming foster youth status at or after age 13, or other proof of that status.
How to file
Attach Form FTB 3514 to your California Form 540, Form 540 2EZ, or Form 540NR.
Enter the credits on your California return as directed:
| Credit | Form 540 | Form 540 2EZ | Form 540NR, part-year resident credit |
| --- | --- | --- | --- |
| California EITC | Line 75 | Line 23a | Line 85 |
| YCTC | Line 76 | Line 23b | Line 86 |
| FYTC | Line 77 | Line 23c | Line 87 |
The supplied form does not provide a mailing address or e-file directions.
Common mistakes
- Claiming the EITC when you know you are ineligible. The form warns that you may be barred from taking the credit for up to 10 years.
- Leaving out dates of birth. EITC claimants must provide their date of birth on the California return, plus their spouse’s or registered domestic partner’s date of birth if filing jointly.
- 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 in the instructions.
- Rounding too early. For YCTC lines 26 and 27 and FYTC lines 37 and 38, enter results to two decimal places without rounding.
- Missing FYTC claimant boxes. If both spouses or registered domestic partners qualify, each must check the applicable box on line 31.
Questions people ask
Can I use Form 3514 without claiming a qualifying child?
Yes. The form says to skip Part III and go to Step 4 in the instructions if you are not claiming a qualifying child.
Could I qualify for the Young Child Tax Credit with no earned income?
Possibly. The form says you may qualify with earned income of zero or less if you otherwise would have been allowed the California EITC. It directs you to the instructions for more information.
Does the form include calculations for part-year residents?
Yes. Parts VI, VIII, and X calculate part-year resident credits using the California exemption credit percentage from Form 540NR, line 38.
What if I do not check the FYTC consent box?
Each claimant who does not check the applicable box must attach a county or state agency letter confirming foster youth status at or after age 13, or other proof of status, as a condition of receiving the credit.