FTB 3514 is the California Franchise Tax Board (FTB) form, bound with its instructions in the 2025 booklet, that you attach to your California income tax return to claim the California Earned Income Tax Credit (EITC). The same form also covers the Young Child Tax Credit (YCTC) and the Foster Youth Tax Credit (FYTC). On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The official booklet is published by the FTB at ftb.ca.gov.
Last updated
What is FTB 3514?
Form FTB 3514, California Earned Income Tax Credit, is the Franchise Tax Board (FTB) form you attach to your California return to find out whether you qualify for the California EITC, YCTC and FYTC, to report your qualifying children, and to figure the amount of each credit.
The booklet contains the 2025 instructions, the four-side form, the worksheets and the 2025 Earned Income Tax Credit Table. The instructions say the refundable California EITC is for people who earned wage income subject to California withholding and/or have net earnings from self-employment. It is similar to the federal Earned Income Credit (EIC) but has different income limits. It reduces your California tax, or produces a refund if no California tax is due. You do not need a child to qualify, but you must file a California income tax return and attach the completed form.
The form is organized in parts:
- Part I to Part V: qualifying information, investment income, qualifying children, California earned income and the California EITC.
- Part VI: the part-year resident EITC.
- Part VII and Part VIII: the YCTC and the part-year resident YCTC.
- Part IX and Part X: the FYTC and the part-year resident FYTC.
The instructions walk you through Step 1 to Step 11 and say they are a summary of California tax law, not authoritative law. FTB 3514 is not a tax return: it accompanies Form 540, Form 540 2EZ or Form 540NR.
Who needs to file FTB 3514?
Taxpayers who file a California income tax return and want to claim the California EITC attach FTB 3514 to it. The credit is for people with wage income subject to California withholding and/or net earnings from self-employment. A qualifying child is not required; without one, you (or your spouse/RDP on a joint return) must be at least 18 years old.
You also complete this form to claim:
- the YCTC, if you qualify for the California EITC (or would have, but have earned income of zero or less, within the limits in Step 8) and have a qualifying child younger than six at the end of the tax year;
- the FYTC, if you or your spouse/RDP are at least 18 and younger than 26 at the end of the tax year, are allowed the California EITC, and were in foster care at age 13 or older through the California foster care system.
A valid SSN or federal ITIN is required for you, your spouse/RDP and any qualifying child. Married/RDP filers filing separately or as head of household can claim only under the special rule for separated spouses/RDPs.
You cannot take the credit if your federal AGI or earned income is over the limit in the instructions, if you were a California nonresident for half the year or more, if you file federal Form 2555, or, as a filer without a qualifying child, if you can be claimed as a dependent on someone else's return.
When to file FTB 3514
FTB 3514 is filed whenever you file the California return that claims the credit: it has no separate due date and travels with Form 540, Form 540 2EZ or Form 540NR. The one timing rule in the instructions concerns identification numbers. If you or a child did not have an SSN or federal ITIN by the due date of your 2025 return, including extensions, you cannot claim the EITC, YCTC or FYTC on the original or an amended 2025 return, even if the number is issued later.
If you had an ATIN for a child who later gets a valid SSN or ITIN, you may be able to file an amended return to claim the child. The instructions say to use Form 540, 540 2EZ or 540NR with Schedule X, California Explanation of Amended Return Changes, attached.
Documents you need
- Form 540, Form 540 2EZ or Form 540NR: the completed FTB 3514 is attached to the California return you file to claim the credit.
- Self-employed filers: a copy of your complete federal return, including any federal Schedule C, Schedule F, Schedule SE and Schedule K-1 (Form 1065), when you report business income on line 18.
- A child born alive and died in 2025 with no SSN or ITIN: a copy of the child's birth certificate, death certificate or hospital medical records, with "Died" written on line 7.
- FYTC claimants who do not check the consent box on line 33: a letter from a county or state agency confirming foster youth status at or after age 13, or other proof; examples include a CDSS Foster Care Verification Form or a county-issued letter.
- More than one FYTC claimant on a joint return: each person who does not check their own consent box provides the proof described above.
- ITIN filers, only if the FTB asks: identifying documents acceptable for a California driver's license or identification card, and documents used to report earned income for the year.
How to fill out FTB 3514
Enter your name, ID and separation box
At the top, enter the name(s) as shown on your tax return and your SSN or ITIN. Check the box only if you are separated from your spouse/RDP, filing a separate return, and meet the requirements in the instructions.
Answer Part I qualifying questions
Complete Step 1 first. On lines 1a and 1b answer Yes or No about prior IRS and FTB disallowance, then enter federal AGI on line 2 (Form 1040 or 1040-SR, line 11b) and federal EIC on line 3 (line 27a).
Figure investment income for line 4
Use Worksheet 1 if you file Form 540 or 540NR, or Worksheet 2 if you file Form 540 2EZ. Enter the result on line 4 only if it is within the limit in the worksheet.
Complete Part III for each child
For each qualifying child, enter first and last name (lines 5 and 6), SSN or ITIN (line 7) and date of birth as mm/dd/yyyy (line 8). Answer lines 9a and 9b as directed, then give the relationship (line 10) and days lived with you in California (line 11).
Enter each child's physical address
On line 12, enter the street address, city, state and ZIP code where the child lived in 2025. If the child moved within California, use the address shared the longest.
Report wages and other employee amounts
Line 13: California wages, from Form W-2 box 16. Line 14: nontaxable IHSS or Medicaid waiver payments only if you elect to exclude them. Line 15: prison inmate wages or nonqualified plan pension or annuity. Line 16: subtract lines 14 and 15 from line 13.
Enter combat pay and business income
Line 17: nontaxable combat pay from Form W-2 box 12, code Q, if you elect to include it. Line 18: the amount from Worksheet 3, line 5, with the business name, address, license number, SEIN and six-digit business code on lines 18a to 18e where they apply.
Total your earned income and figure the EITC
Line 19: add lines 16, 17 and 18. If it is greater than zero, complete the California Earned Income Tax Credit Worksheet and the EITC Table, then enter Part III, line 6 of the worksheet on line 20.
Complete part-year resident lines if needed
Form 540NR filers enter the exemption credit percentage from Form 540NR, line 38 on line 21 and multiply line 20 by line 21 for line 22. Use Worksheet 4 if the instructions require it.
Complete Part VII for the YCTC
If you qualify under Step 8, enter earned income on line 23. Complete lines 23a and 23b only if line 23 is zero or less, then follow lines 24 to 28. Part-year residents complete lines 29 and 30.
Complete Parts IX and X for the FYTC
If you qualify under Step 10, check the box on line 31 that applies to you and give any foster-care name on line 32. Check the consent box on line 33 or attach proof, then complete lines 34 to 39 and, for part-year residents, lines 40 and 41.
Review, download and attach to your return
Check that every line matches your return and the credit amounts are carried to the return lines printed on the form. Download or print the completed PDF from FillingPDF, then attach it to your return as described under How to submit.
How to submit FTB 3514
FTB 3514 is not filed alone: you attach it to your California income tax return and submit the whole return through the channels for that return.
- With Form 540 or Form 540 2EZ: attach the completed FTB 3514 to the California Resident Income Tax Return.
- With Form 540NR: attach it to the California Nonresident or Part-Year Resident Income Tax Return.
- E-file: the FTB's online services list CalFile for e-filing a personal income tax return. If you use tax software, the instructions say to include required documents as your software directs.
- Mail: the form prints no address of its own; use the instructions for the return it accompanies.
Sign your tax return. For the FYTC, the instructions say you must complete lines 31 and 33 and sign the return. Enter the credit amounts on the return lines printed on the form (Form 540 lines 75, 76 and 77, Form 540 2EZ lines 23a, 23b and 23c, or Form 540NR lines 85, 86 and 87).
For questions, call the FTB at 800.852.5711 from within the United States or 916.845.6500 from outside it, 8 a.m. to 5 p.m. Monday through Friday except holidays. The automated line, 800.338.0505 (code 938), orders the booklet. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Claiming the credit without a valid SSN or federal ITIN for you, your spouse/RDP or a qualifying child by the return's due date, including extensions; a later-issued number does not fix it.
- Using an Adoption Taxpayer Identification Number (ATIN) for a qualifying child; an ATIN cannot be used for the EITC and YCTC.
- Entering the child's number of days with you as more than 365 (366 in a leap year), or counting days spent outside California.
- Listing a child younger than six in an attachment instead of in the Child 1, Child 2 or Child 3 column of Part III.
- Filing as married/RDP filing separately or head of household without meeting the separated spouses/RDPs rule, or not checking the box at the top of the form when you do meet it.
- Entering business income on line 18 based on your California classification instead of your federal classification, which the instructions say to use for the EITC only.
- Leaving out the complete federal return and schedules when you report self-employment income on line 18.
- Writing the total net loss or federal AGI on line 23b; the instructions say only to check the box.
- Mixing up Worksheet 1 and Worksheet 2: Form 540 and 540NR filers use Worksheet 1, Form 540 2EZ filers use Worksheet 2.
Frequently asked questions
What is FTB 3514 used for?
FTB 3514 is the California form used to determine whether you qualify for the California EITC, YCTC and FYTC, report your qualifying children, and figure each credit. You attach the completed form to Form 540, Form 540 2EZ or Form 540NR.
Do I need a child to claim the California EITC?
No. The instructions say you may claim the EITC without a qualifying child if you meet the requirements, and you must be at least 18. The credit is greater with a qualifying child and increases with each qualifying child, up to three.
Can I use an ITIN on FTB 3514?
Yes. You, your spouse/RDP and your qualifying children may use a valid federal ITIN instead of an SSN; enter it in the Your SSN or ITIN field. The FTB may ask for identifying documents, and a valid SSN or ITIN must exist by the return's due date, including extensions.
Where do I send FTB 3514?
Attach it to your California return: Form 540, Form 540 2EZ or Form 540NR. The form has no address of its own, so submit it by e-file or mail as directed for that return. For help, call the FTB at 800.852.5711.
Can I claim the EITC if I am married but filing separately?
Only under the special rule for separated spouses/RDPs. You must not file a joint return, had a qualifying child living with you more than half of 2025, and either lived apart from your spouse/RDP for the last 6 months of 2025 or be legally separated under California law. Then check the box at the top of the form.
What if the FTB disallowed my EITC before?
If your EITC was reduced or disallowed for a reason other than a math or clerical error and you now want to claim it, answer Yes on line 1b and follow Step 1 through Step 7. The form also warns that claiming it while knowing you are not eligible can bar the credit for up to 10 years.
How do I claim the Foster Youth Tax Credit?
Complete Part IX: check line 31 for yourself and check the consent box on line 33, or attach a county or state agency letter or other proof of foster youth status at or after age 13. You must also sign your tax return. Each spouse/RDP who qualifies checks their own boxes.
Can I fill out FTB 3514 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form or your return with the FTB; you submit them through the channels used for your California return.
Ready to fill out FTB 3514?
Fill out FTB 3514 now