3514: California Earned Income Tax Credit (2025)
California · FTB · Used for tax years 2025
California Form 3514 is used to report qualifying information and figure the California Earned Income Tax Credit, Young Child Tax Credit, and Foster Youth Tax Credit. It includes income and qualifying child information and is attached to California Form 540, 540 2EZ, or 540NR.
Who files this form
Form FTB 3514 is used to claim the California Earned Income Tax Credit (EITC), 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 calculate your credits. Those instructions are not included in the supplied text, so the form alone does not provide all eligibility requirements.
If you qualify for the California EITC, you may also qualify for the YCTC or FYTC. You may qualify for the YCTC with earned income of zero dollars or less if you otherwise would have been allowed the California EITC.
What you'll need
Have the following forms and information available, as applicable:
- Your California Form 540, Form 540 2EZ, or Form 540NR, and your SSN or ITIN.
- Your date of birth and your spouse’s or registered domestic partner’s (RDP’s) date of birth if filing jointly. These must appear on your California tax return when claiming the EITC.
- Federal Form 1040 or 1040-SR, including federal adjusted gross income from line 11b and federal EIC from line 27a.
- Investment income and California earned income information, including the applicable amounts for wages, IHSS payments, nontaxable combat pay, and business income or loss.
- The California Earned Income Tax Credit Worksheet and, if reporting business income or loss, Worksheet 3. The form also asks for business identifying information.
- For each qualifying child: name, SSN or ITIN, date of birth, relationship to you, physical address during 2025, and number of days the child lived with you in California during 2025.
- For part-year resident credit calculations: the California exemption credit percentage from Form 540NR, line 38.
Each person claiming the FYTC who does not check the applicable consent box on line 33 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.
Transfer the credit amounts to your California return:
| 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 give a mailing address or e-file directions.
Common mistakes
- Claiming the EITC when you know you are not eligible. The form warns that you may be barred from taking the credit for up to 10 years.
- Leaving dates of birth off your California return. EITC claimants must provide their own date of birth and their spouse’s or RDP’s date of birth 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 in the instructions.
- Rounding intermediate calculations. Lines 26, 27, 37, and 38 require results to two decimal places without rounding.
- Missing FYTC proof when you do not give consent. Each claimant who does not check the applicable line 33 consent box must attach the required foster youth status letter or other proof.
Questions people ask
What if I am not claiming a qualifying child?
Skip Part III and go to Step 4 in the instructions, as directed on the form.
Can I qualify for the Young Child Tax Credit with no earned income?
You may qualify with earned income of zero dollars or less if you otherwise would have been allowed the California EITC. The form refers you to the instructions for additional information.
Can both spouses or RDPs claim the Foster Youth Tax Credit?
Yes, if both qualify. Each must check the applicable box on line 31. The form includes calculations for situations where one or both spouses or RDPs claim the credit.
What happens if I do not check the FYTC consent box?
Each claimant who does not check the applicable box must attach a letter issued by a county or state agency confirming foster youth status at or after age 13, or other proof of status, as a condition of receiving the FYTC.
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.