California Earned Income Tax Credit Calculator
Figure basis: Official California Franchise Tax BoardThe California earned income tax credit (EITC) is a state credit for working people with low to moderate income, set as set on the state's own schedule, not a percentage of your federal EITC. This calculator estimates your federal EITC from your earned income, filing status, and number of qualifying children using the IRS 2026 tables, then applies the California rule to give your state credit. The California credit is refundable. Enter your details to see both your estimated federal EITC and your California credit. Figures are an estimate: the IRS computes the federal credit from $50 income bands, so your exact credit may differ by a few dollars. The state percentage is sourced from California Franchise Tax Board and verified for 2026.
A single filer in California with 2 children earning $25,000 has an estimated federal EITC of $7,082.23. The California credit is set on FTB Form 3514, not a percentage of the federal credit; use the California Franchise Tax Board worksheet for the exact California amount.
How the California EITC works
The California credit is built on the federal EITC. First the federal credit is found from your earned income, filing status, and qualifying children (it phases in, plateaus at a maximum, then phases out as income rises). Then California applies set on the state's own schedule, not a percentage of your federal EITC. The California credit is refundable, so if it is larger than the state tax you owe, you receive the difference as a refund.
federal EITC = phase-in, plateau, then phase-out per the IRS 2026 tables
California EITC = FTB Form 3514, not a multiple of the federal EITC; see the California Franchise Tax Board
Why your CalEITC can be zero even when your federal EITC is not
California runs its own credit, CalEITC, on Franchise Tax Board Form 3514 rather than as a flat percentage of the federal EITC, and that single design choice trips up more filers than any other detail on this page. The state publishes a 658-band lookup table with no underlying formula, so the exact dollar figure has to come from the FTB worksheet: this calculator gives you the federal number and links you straight to it.
The number to watch is the earned-income cutoff. CalEITC phases out to $0 at just $32,900 of earned income, far below the federal ceiling, which for a married couple with three children stretches past $60,000. A household can therefore collect a healthy federal EITC and still receive nothing from California. The maximum credits are modest too: $302 with no qualifying children, $2,016 with one, $3,339 with two, and $3,756 with three or more, all for tax year 2025.
Two practical notes. First, CalEITC eligibility is also the gate to California's Young Child Tax Credit and Foster Youth Tax Credit, so it is worth confirming even for a small amount. Second, the figures here reflect the 2025 schedule because the FTB had not published 2026 tables when this page was verified; treat the state amount as indicative until the new lookup is released.
California EITC: frequently asked questions
How much is the California earned income tax credit?
The California EITC is set on the state's own schedule, not a percentage of your federal EITC. For example, a single filer with 2 children earning $25,000 has an estimated federal EITC of $7,082.23, and the California credit is set on FTB Form 3514 (use the California Franchise Tax Board worksheet for the exact amount). Enter your own details above for your figure.
Is the California EITC refundable?
The California credit is refundable, so if it is larger than the state tax you owe, you receive the difference as a refund.
Do I qualify for the California earned income credit?
Generally, if you qualify for the federal EITC you also qualify for the California credit, which is based on it. You need earned income, a valid Social Security number, and investment income under the federal limit ($12,200 for 2026). CalEITC uses California's own FTB 3514 lookup table (not a percentage of the federal EITC), with its own maximums ($302 / $2,016 / $3,339 / $3,756 by number of qualifying children, tax year 2025) and a $32,900 earned-income cutoff. Because the FTB publishes only a 658-band lookup table (no formula) and has not published 2026 figures, this page shows your federal EITC and links the FTB worksheet for the exact California amount rather than approximate it.
How is the California EITC calculated?
First your federal EITC is computed from your earned income, filing status, and number of qualifying children using the IRS 2026 tables. Then California applies set on the state's own schedule, not a percentage of your federal EITC. This calculator does both steps for you.
Official sources
- California EITC percentage and refundability: California Franchise Tax Board, as at Jul 15, 2026.
- Federal EITC 2026 parameters: IRS Rev. Proc. 2025-32, Internal Revenue Service.
Reviewed by the CalculatorHub team, edited by James Graham, 15 July 2026. See our methodology. General information, not tax advice; your exact credit is set on your tax return.