Fill - Free fillable 2016 Instructions for Form FTB 3514 (California) PDF form

FTB 3514 Instructions 2016 Page 1

2016 Instructions for Form FTB 3514

California Earned Income Tax Credit

References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC).

General Information

In general, for taxable years beginning on or after January 1, 2015,

California law conforms to the IRC as of January 1, 2015. However,

there are continuing differences between California and federal law.

When California conforms to federal tax law changes, we do not always

adopt all of the changes made at the federal level. For more information,

go to ftb.ca.gov and search for conformity. Additional information

can be found in FTB Pub. 1001, Supplemental Guidelines to California

Adjustments, the instructions for California Schedule CA (540 or 540NR),

and the Business Entity tax booklets.

The instructions provided with California tax forms are a summary of

California tax law and are only intended to aid taxpayers in preparing

their state income tax returns. We include information that is most useful

to the greatest number of taxpayers in the limited space available. It is

not possible to include all requirements of the California Revenue and

Taxation Code (R&TC) in the instructions. Taxpayers should not consider

the instructions as authoritative law.

For taxable years beginning on or after January 1, 2015, the refundable

California Earned Income Tax Credit (EITC) is available to taxpayers who

earned wage income in California. This credit is similar to the federal

Earned Income Credit (EIC) but with different income limitations. EITC

reduces your California tax obligation, or allows a refund if no California

tax is due. You may qualify if you have earned income of less than

$14,162. You do not need a child to qualify, but must ﬁle a California tax

return to claim the credit and attach a completed form FTB 3514.

Registered Domestic Partners (RDPs)

For purposes of California income tax, references to a spouse, husband,

or wife also refer to a California registered domestic partner (RDP),

unless otherwise speciﬁed. When we use the initials RDP they refer to

both a California registered domestic “partner” and a California registered

domestic “partnership,” as applicable. For more information on RDPs,

get FTB Pub. 737, Tax Information for Registered Domestic Partners.

A Purpose

You may qualify to claim the 2016 California EITC if you (and your

spouse/RDP) earned wage income in California. You do not need a

child to qualify. Use form FTB 3514 to determine whether you qualify to

claim the credit, provide information about your qualifying children, if

applicable, and to ﬁgure the amount of your credit.

B Differences in California and Federal Law

The differences between California and federal law are as follows:

y California allows this credit for wage income earned in California

(wages, salaries, tips and other employee compensation) that is

subject to California withholding.

y California does not allow the credit for self-employment income.

y If you were a nonresident, you must have earned income from

working in California.

y Both your earned income and federal adjusted gross income (AGI)

must be less than $53,505 to qualify for the federal credit, and less

than $14,162 to qualify for the California credit.

y You may elect to include all of your (and/or all of your spouse/RDP’s

if ﬁling jointly) nontaxable military combat pay in earned income for

California purposes, whether or not you elect to include it for federal

purposes. Get FTB Pub. 1032, Tax Information for Military Personnel,

for special rules that apply to military personnel claiming the EITC.

Speciﬁc Instructions

If certain requirements are met, you may claim the EITC even if you do

not have a qualifying child. The amount of the credit is greater if you

have a qualifying child, and increases with each child that qualiﬁes, up

to a maximum of three children. Follow Step 1 through Step 6 below to

determine if you qualify for the credit and to ﬁgure the amount of the

credit.

If your EITC was reduced or disallowed for any reason other than a math

or clerical error and you now want to take the EITC then answer yes

on line 1b within the form and follow Step 1 through Step 6 below to

determine if you qualify for the credit.

Attach the completed form FTB 3514, California Earned Income Tax

Credit, to your Form 540 or 540 2EZ, California Resident Income

Tax Return; or Long or Short Form 540NR, California Nonresident or

Part-Year Resident Income Tax Return, if you claim the California EITC.

Step 1 Qualiﬁcations for All Filers

a. Federal AGI

If, in taxable year 2016:

y 2 or more qualifying children lived with you, is the amount on

federal Form 1040, line 38; or federal Form 1040A, line 22, less

than $14,162?

y 1 qualifying child lived with you, is the amount on federal

Form 1040, line 38; or federal Form 1040A, line 22, less than

$10,088?

y No qualifying children lived with you, is the amount on federal

Form 1040, line 38; federal Form 1040A, line 22; or federal

Form 1040EZ, line 4, less than $6,718?

Yes Continue.

No Stop here, you cannot take the credit.

Do you, and your spouse/RDP if ﬁling a joint return, have a social

security number (SSN) that allows you to work and is valid for EITC

purposes? See "Valid SSN" section within Step 3, Qualifying Child, for

a full deﬁnition.

Yes Continue.

No Stop here, you cannot take the credit.

Is your ﬁling status married ﬁling separately?

Yes Stop here, you cannot take the credit.

No Continue.

Are you ﬁling federal Forms 2555, Foreign Earned Income or 2555-EZ,

Foreign Earned Income Exclusion (relating to foreign earned income)?

Yes Stop here, you cannot take the credit.

Continue.

e. Were you or your spouse/RDP a nonresident alien for any part

of 2016?

Yes If your ﬁling status is married ﬁling jointly, continue. Otherwise,

stop; you cannot take the EITC.

No Continue.

If you are ﬁling a Long or Short Form 540NR, did you and your

spouse/RDP live in California for at least 184 days?

Yes

Continue.

No Stop here, you cannot take the credit.

Complete line 1, line 2, and line 3 on the form. Then go to Step 2.

Page 2 FTB 3514 Instructions 2016

Step 2 Investment Income

If you are ﬁling Form 540 2EZ or Short Form 540NR complete

Worksheet 1. If you are ﬁling Form 540 or Long Form 540NR complete

Worksheet 2.

Worksheet 1 – Investment Income

Form 540 2EZ and Short Form 540NR Filers

1 Taxable interest. Enter the amount from

Form 540 2EZ, line 10. Short Form 540NR ﬁlers

add and enter the amounts from federal

Form 1099-INT, box 1.

..................... 1 ___________

2 Nontaxable interest. Add and enter the

amounts from federal Form 1099-INT, box 3 and

box 8, and the amount from federal

Form 1099-DIV, box 10

....................2 ___________

3 Dividends. Enter the amount from

Form 540 2EZ, line 11.

....................3 ___________

4 Capital gain net income. Enter the amount

from Form 540 2EZ, line 13

.................4 ___________

5 Investment Income. Add line 1, line 2,

line 3 and line 4. Enter the amount here

.......5 ___________

6 Is the amount on line 5 more than $3,471?

Yes Stop here, you cannot take the credit.

No Enter the amount from line 5 on

form FTB 3514, line 4.

Go to Step 3.

Worksheet 2 – Investment Income

Form 540 and Long Form 540NR Filers

Interest and Dividends

1 Add and enter the amounts from Schedule CA (540) or

Schedule CA (540NR), line 8(a), column A

and line 8(b)

............................1 ___________

2 Enter the amount from form FTB 3803,

Parents’ Election to Report Child’s Interest and

Dividends, line 1b.

........................2 ___________

3 Enter the amount from Schedule CA (540) or

Schedule CA (540NR), line 9(a), column A minus

column B plus column C

...................3 ___________

4. Enter any amounts from form FTB 3803 for

child's interest and dividends included on

Schedule CA (540) or Schedule CA (540NR),

line 21, column A minus line 21(f) column B

plus line 21(f) column C.

...................4 ___________

Capital Gain Net Income

5 Enter the amount from Schedule CA (540) or

Schedule CA (540NR), line 13, column A

minus column B plus column C. If the result is

less than zero, enter -0-

....................5 ___________

6 Enter the gain from Schedule D-1

Sales of Business Property, line 7.

If the amount on that line is a loss, enter -0-.

(But, if you completed Schedule D-1, line 8 and

line 9, enter the amount from line 9 instead).

...6 ___________

7 Subtract line 6 of this worksheet from line 5

of this worksheet. (If the result is less than zero,

enter -0-).

..............................7 ___________

Passive Activities

8 Enter the total of net income from passive

activities included on Schedule CA (540)

or Schedule CA (540NR), line 17,

column A minus column B plus column C

..... 8 ___________

Other Activities

9 Enter any income from the rental of personal

property included on Schedule CA (540) or

Schedule CA (540NR), line 21, column A minus

line 21(f) column B plus line 21(f) column C. If the

result is zero or less, enter -0-

.............. 9 ___________

Enter any expenses related to the rental of

personal property included as a write-in adjustment

on Schedule CA(540) or Schedule CA (540NR),

line 36, column A minus column B plus

column C

..............................10 ___________

Subtract line 10 of this worksheet from line 9

of this worksheet. (If the result is less than zero,

enter -0-)

..............................11 ___________

Investment Income

Add the amounts on lines 1, 2, 3, 4, 7, 8, and 11.

Enter the total.

This is your investment income

............12 ___________

Is the amount on line 12 more than $3,471?

Yes

Stop here, you cannot take the credit.

No Enter the amount from line 12 on form FTB 3514,

line 4. Go to Step 3.

FTB 3514 Instructions 2016 Page 3

Step 3 Qualifying Child

Qualifying Child Deﬁnition

A qualifying child for the EITC is a child who meets the following

conditions:

y Is your son, daughter, stepchild, foster child, brother, sister,

stepbrother, stepsister, half brother, half sister, or a descendant of any

of them (for example, your grandchild, niece, or nephew).

y Is under age 19 at the end of 2016 and younger than you (or your

spouse/RDP, if ﬁling jointly), or under age 24 at the end of 2016, a

student, and younger than you (or your spouse/RDP, if ﬁling jointly),

or any age and permanently and totally disabled.

y Is not ﬁling a joint return for 2016 or is ﬁling a joint return for 2016

only to claim a refund of withheld income tax or estimated tax paid.

Get federal Publication 596, Earned Income Credit, for examples.

y Lived with you in California for more than half of 2016. If the child

did not live with you for the required time, see exceptions in the

instructions for line 11.

Note. If the child was married or meets the conditions to be a

qualifying child of another person (other than your spouse/RDP if

ﬁling a joint return), special rules apply. Get federal Publication 596

for more information.

Qualifying Child Questionnaire

Do you have at least one child who meets the conditions to be your

qualifying child?

Yes Continue.

No Go to Step 4.

Are you ﬁling a joint return for 2016?

Yes Complete form FTB 3514, Part III, line 5 through line 12.

Go to Step 5.

No Continue.

Could you be a qualifying child of another person for 2016? (Answer

“No” if the other person is not required to ﬁle, and is not ﬁling, a 2016

tax return or is ﬁling a 2016 return only to claim a refund of withheld

income tax or estimated tax paid. Get federal Publication 596 for

examples.)

Yes Stop here, you cannot take the credit.

No Complete form FTB 3514, Part III, line 5 through line 12.

Go to Step 5.

Line 7 – SSN

The child must have a valid SSN, as deﬁned below, unless the child was

born and died in 2016. If your child was born alive and died in 2016 and

did not have an SSN, enter “Died” on this line and attach a copy of the

child’s birth certiﬁcate, death certiﬁcate, or hospital medical records or

include it according to your software's instructions.

Valid SSN. For the EITC, a valid SSN is a number issued by the Social

Security Administration unless “Not Valid for Employment” is printed on

the social security card and the number was issued solely to allow the

recipient of the SSN to apply for or receive a federally funded beneﬁt.

However, if “Valid for Work Only With DHS Authorization” is printed on

the social security card, the SSN is valid for EITC purposes only as long

as the DHS authorization is still valid.

An ITIN, Individual Taxpayer Identiﬁcation Number or ATIN, Adoption

Taxpayer Identiﬁcation Number cannot be used to claim EITC. If you

or your child has an ITIN or ATIN and later gets a SSN that is valid for

employment, you may be able to ﬁle an amended return.

If you did not have an SSN by the due date of your 2016 return (including

extensions), you cannot claim the EITC on either your original or an

amended 2016 return, even if you later get an SSN. Also, if a child did

not have an SSN by the due date of your return (including extensions),

you cannot count that child as a qualifying child in ﬁguring the EITC on

either your original or an amended 2016 return, even if that child later

gets an SSN.

Use Form 540X, Amended Individual Income Tax Return, to correct your

return. Get Form 540X at ftb.ca.gov.

Line 9a – Student

A student is a child who during any part of 5 calendar months of 2016

was enrolled as a full-time student at a school, or took a full-time,

on-farm training course given by a school or a state, county, or local

government agency. A school includes a technical, trade, or mechanical

school. It does not include an on-the-job training course, correspondence

school, or school offering courses only through the Internet.

Line 9b – Permanently and totally disabled

A person is permanently and totally disabled if, at any time in 2016, the

person could not engage in any substantial gainful activity because of

a physical or mental condition and a doctor has determined that this

condition (a) has lasted or can be expected to last continuously for at

least a year, or (b) can be expected to lead to death.

Line 10 – Child's relationship to you

For additional information see qualifying child deﬁnition.

Line 11 – Number of days child lived with you

Enter the number of days the child lived with you in California during

2016. To qualify, the child must have the same principal place of

residence in California as you for more than half of 2016, deﬁned

as 184 days or more. If the child was born or died in 2016 and your

home was the child’s home for more than half the time he or she was

alive during 2016, enter "366." Do not enter more than 366 days. If the

child did not live with you for the required time, temporary absences

may count as time lived at home. For more information get federal

Publication 596.

Line 12 – Child’s physical address

Enter the physical address where the child resided during 2016. This

should be the address of the principal place of residence in California

where the child lived with you for more than half of 2016. If the child

lived with you in California for more than half of 2016, but moved within

California during this period, this should be the address of the principal

place of residence that was shared the longest.

Step 4 Filer Without a Qualifying Child

a. Is the amount on federal Form 1040, line 38; federal Form 1040A,

line 22; or Form 1040EZ, line 4, less than $6,718?

Yes Continue.

No Stop here, you cannot take the credit.

Were you (or your spouse/RDP if ﬁling a joint return) at least

age 25 but under age 65 at the end of 2016? (Answer “Yes” if

you, or your spouse/RDP if ﬁling a joint return, were born after

December 31, 1951, and before January 2, 1992.) If your spouse/RDP

died in 2016 (or if you are preparing a return for someone who died

in 2016), get federal Publication 596 for more information before you

answer.

Yes Continue.

No Stop here, you cannot take the credit.

Was your main home, and your spouse’s/RDP's if ﬁling a joint return,

in California for more than half of 2016?

Yes Continue.

No Stop here, you cannot take the credit.

Are you ﬁling a joint return for 2016? For more information get federal

Publication 596.

Yes Skip questions e and f; go to Step 5.

No Continue.

Could you be a qualifying child of another person for 2016? (Answer

“No” if the other person is not required to ﬁle, and is not ﬁling, a 2016

tax return or is ﬁling a 2016 return only to claim a refund of withheld

income tax or estimated tax paid. Get federal Publication 596 for

examples.)

Yes Stop here, you cannot take the credit.

No Continue.

Page 4 FTB 3514 Instructions 2016

Can you be claimed as a dependent on someone else’s 2016 tax

return?

Yes Stop here, you cannot take the credit.

No Go to Step 5.

Step 5 California Earned Income

Complete lines 13 through 16 to ﬁgure your California earned income.

California earned income does not include self-employment income.

Line 13 – Wages, salaries, tips, and other employee

compensation, subject to California withholding

Enter the amount from Form 540, line 12; Form 540 2EZ, line 9;

Long Form 540NR, line 12; or Short Form 540NR, line 12. Exclude

any Medicaid waiver payments, In Home Supportive Services (IHSS)

payments, or IHSS supplementary payments that are nontaxable for

federal purposes that are included on Form 540, line 12; Form 540 2EZ,

line 9; Long Form 540NR, line 12; or Short Form 540NR, line 12.

If you elect to include your nontaxable military combat pay in earned

income for California EITC purposes, include the amount from federal

Form W-2, Wage and Tax Statement, Box 12, Code Q. If you are ﬁling

a joint return, both you and/or your spouse/RDP can elect to include

your own nontaxable military combat pay for California EITC purposes.

Each must include all of their nontaxable military combat pay, not just a

portion of it. You may elect to include nontaxable military combat pay in

earned income for California EITC purposes, whether or not you elect to

include it for federal purposes.

Line 14 – Prison inmate wages

Enter the amount included on line 13, that you received for work

performed while an inmate in a penal institution.

Line 15 – Pension or annuity from a nonqualiﬁed deferred

compensation plan or a nongovernmental Section 457 plan

Enter the amount included on line 13, that you received as a pension

or annuity from a nonqualiﬁed deferred compensation plan or a

nongovernmental Section 457 plan. This amount may be shown

on Form W-2, box 11. If you received such an amount and box 11 is

blank, contact your employer for the amount received as a pension or

annuity.

After completing Step 5 go to Step 6.

Step 6 How to Figure the CA EITC

Complete the California Earned Income Tax Credit Worksheet below.

California Earned Income Tax Credit Worksheet

Part I – All Filers

Enter your California earned income from form FTB 3514, line 16. If the amount is zero or less, stop here ............ 1 ___________________

2. Look up the amount on line 1 in the EITC Table to ﬁnd the credit. Be sure you use the correct

column for the number of qualifying children you have. Enter the credit here .................................. 2 ___________________

If the amount on line 2 is zero, stop here. You cannot take the credit.

3. Enter the amount from federal Form 1040, line 38; federal Form 1040A, line 22; or

federal Form 1040EZ, line 4. .................................................... 3 _________________

4. Are the amounts on lines 1 and 3 the same?

Yes Skip line 5; and enter the amount from line 2 on line 6.

No Go to line 5.

Part II – Filers who Answered “No” on Line 4

If you have:

y No qualifying children, is the amount on line 3 less than $3,359?

y 1 qualifying child, is the amount on line 3 less than $5,044?

y 2 or more qualifying children, is the amount on line 3 less than $7,081?

Yes Leave line 5 blank; enter the amount from line 2 on line 6.

No Look up the amount on line 3 in the EITC Table to ﬁnd the credit. Be sure you use the correct

column for the number of qualifying children you have. Enter the credit here.

.............................. 5

Look at the amounts on line 5 and line 2, enter the smaller amount on line 6.

Part III – Your Earned Income Tax Credit

This is your California earned income tax credit.

Enter this amount on form FTB 3514, line 17. .......................................................... 6

2016 Earned Income Tax Credit Table

Caution: This is not a tax table. If you are married ﬁling separately you do not qualify for this credit.

1. To ﬁnd your credit, read down the “At least - But not over” columns and ﬁnd the line that includes the amount you were told to look up from your

California Earned Income Tax Credit Worksheet.

2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your California Earned

Income Tax Credit Worksheet.

FTB 3514 2016 Page 5

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

$1 $50 2 7 9 10

51 100 5 22 26 29

101 150 8 36 43 48

151 200 11 51 60 67

201 250 15 65 77 86

251 300 18 80 94 105

301 350 21 94 111 125

351 400 24 109 128 144

401 450 28 123 145 163

451 500 31 137 162 182

501 550 34 152 179 201

551 600 37 166 196 220

601 650 41 181 213 239

651 700 44 195 230 258

701 750 47 210 247 278

751 800 50 224 264 297

801 850 54 239 281 316

851 900 57 253 298 335

901 950 60 267 315 354

951 1,000 63 282 332

373

1,001 1,050 67 296 349 392

1,051 1,100 70 311 366 411

1,101 1,150 73 325 383 431

1,151 1,200 76 340 400 450

1,201 1,250 80 354 417 469

1,251 1,300 83 369 434 488

1,301 1,350 86 383 451 507

1,351 1,400 89 398 468 526

1,401 1,450 93 412 485 545

1,451 1,500 96 426 502 564

1,501 1,550 99 441 519 584

1,551 1,600 102 455 536 603

1,601 1,650 106 470 553 622

1,651 1,700 109 484 570 641

1,701 1,750 112 499 587 660

1,751 1,800 115 513 604 679

1,801 1,850 119 528 621 698

1,851 1,900 122 542 638 717

1,901 1,950 125 556 655 737

1,951 2,000 128 571 672 756

2,001 2,050 132 585 689 775

2,051 2,100 135 600 706 794

2,101 2,150 138 614 723 813

2,151 2,200 141 629 740 832

2,201 2,250 145 643 757 851

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

2,251 2,300 148 658 774 870

2,301 2,350 151 672 791 890

2,351 2,400 154 687 808 909

2,401 2,450 158 701 825 928

2,451 2,500 161 715 842 947

2,501 2,550 164 730 859 966

2,551 2,600 167 744 876 985

2,601 2,650 171 759 893 1,004

2,651 2,700 174 773 910 1,023

2,701 2,750 177 788 927 1,043

2,751 2,800 180 802 944 1,062

2,801 2,850 184 817 961 1,081

2,851 2,900 187 831 978 1,100

2,901 2,950 190 845 995 1,119

2,951 3,000 193 860 1,012 1,138

3,001 3,050 197 874 1,029 1,157

3,051 3,100 200 889 1,046 1,176

3,101 3,150 203 903 1,063 1,196

3,151 3,200 206 918 1,080 1,215

3,201 3,250 210 932 1,097 1,234

3,251 3,300 213 947 1,114 1,253

3,301 3,350 216 961 1,131 1,272

3,351 3,400

217 976 1,148 1,291

3,401 3,450 214 990 1,165 1,310

3,451 3,500 211 1,004 1,182 1,329

3,501 3,550 208 1,019 1,199 1,349

3,551 3,600 204 1,033 1,216 1,368

3,601 3,650 201 1,048 1,233 1,387

3,651 3,700 198 1,062 1,250 1,406

3,701 3,750 195 1,077 1,267 1,425

3,751 3,800 191 1,091 1,284 1,444

3,801 3,850 188 1,106 1,301 1,463

3,851 3,900 185 1,120 1,318 1,482

3,901 3,950 182 1,134 1,335 1,502

3,951 4,000 178 1,149 1,352 1,521

4,001 4,050 175 1,163 1,369 1,540

4,051 4,100 172 1,178 1,386 1,559

4,101 4,150 169 1,192 1,403 1,578

4,151 4,200 165 1,207 1,420 1,597

4,201 4,250 162 1,221 1,437 1,616

4,251 4,300 159 1,236 1,454 1,635

4,301 4,350 156 1,250 1,471 1,655

4,351 4,400 152 1,265 1,488 1,674

4,401 4,450 149 1,279 1,505 1,693

4,451 4,500 146 1,293 1,522 1,712

2016 Earned Income Tax Credit Table

Caution: This is not a tax table. If you are married ﬁling separately you do not qualify for this credit.

Page 6 FTB 3514 2016

1. To ﬁnd your credit, read down the “At least - But not over” columns and ﬁnd the line that includes the amount you were told to look up from your

California Earned Income Tax Credit Worksheet.

2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your California Earned

Income Tax Credit Worksheet.

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

4,501 4,550 143 1,308 1,539 1,731

4,551 4,600 139 1,322 1,556 1,750

4,601 4,650 136 1,337 1,573 1,769

4,651 4,700 133 1,351 1,590 1,788

4,701 4,750 130 1,366 1,607 1,808

4,751 4,800 126 1,380 1,624 1,827

4,801 4,850 123 1,395 1,641 1,846

4,851 4,900 120 1,409 1,658 1,865

4,901 4,950 117 1,423 1,675 1,884

4,951 5,000 113 1,438 1,692 1,903

5,001 5,050 110 1,452 1,709 1,922

5,051 5,100 107 1,449 1,726 1,941

5,101 5,150 104 1,434 1,743 1,961

5,151 5,200 100 1,420 1,760 1,980

5,201 5,250 97 1,405 1,777 1,999

5,251 5,300 94 1,391 1,794 2,018

5,301 5,350 91 1,376 1,811 2,037

5,351 5,400 87 1,362 1,828 2,056

5,401 5,450 84 1,347 1,845 2,075

5,451 5,500 81 1,333 1,862 2,094

5,501 5,550 78 1,319 1,879 2,114

5,551 5,600 74 1,304 1,896 2,133

5,601 5,650

71 1,290 1,913 2,152

5,651 5,700 68 1,275 1,930 2,171

5,701 5,750 65 1,261 1,947 2,190

5,751 5,800 61 1,246 1,964 2,209

5,801 5,850 58 1,232 1,981 2,228

5,851 5,900 55 1,217 1,998 2,247

5,901 5,950 52 1,203 2,015 2,267

5,951 6,000 48 1,189 2,032 2,286

6,001 6,050 45 1,174 2,049 2,305

6,051 6,100 42 1,160 2,066 2,324

6,101 6,150 39 1,145 2,083 2,343

6,151 6,200 35 1,131 2,100 2,362

6,201 6,250 32 1,116 2,117 2,381

6,251 6,300 29 1,102 2,134 2,400

6,301 6,350 26 1,087 2,151 2,420

6,351 6,400 22 1,073 2,168 2,439

6,401 6,450 19 1,058 2,185 2,458

6,451 6,500 16 1,044 2,202 2,477

6,501 6,550 13 1,030 2,219 2,496

6,551 6,600 9 1,015 2,236 2,515

6,601 6,650 6 1,001 2,253 2,534

6,651 6,700 3 986 2,270 2,553

6,701 6,750 * 972 2,287 2,573

6,751 6,800 0 957 2,304 2,592

6,801 6,850 0 943 2,321 2,611

6,851 6,900 0 928 2,338 2,630

6,901 6,950 0 914 2,355 2,649

6,951 7,000 0 900 2,372 2,668

7,001 7,050 0 885 2,389 2,687

7,051 7,100 0 871 2,406 2,706

7,101 7,150 0 856 2,392 2,691

7,151 7,200 0 842 2,375 2,672

7,201 7,250 0 827 2,358 2,653

7,251 7,300 0 813 2,341 2,634

7,301 7,350 0 798 2,324 2,615

7,351 7,400 0 784 2,307 2,596

7,401 7,450 0 769 2,290 2,577

7,451 7,500 0 755 2,273 2,558

7,501 7,550 0 741 2,256 2,538

7,551 7,600 0 726 2,239 2,519

7,601 7,650 0 712 2,222 2,500

7,651 7,700 0 697 2,205 2,481

7,701 7,750 0 683 2,188 2,462

7,751 7,800 0 668 2,171 2,443

7,801 7,850 0 654 2,154 2,424

7,851 7,900 0 639 2,137 2,405

7,901 7,950 0 625 2,120 2,385

7,951 8,000 0 611 2,103 2,366

8,001 8,050 0 596 2,086 2,347

8,051 8,100 0 582 2,069 2,328

8,101 8,150 0 567 2,052 2,309

8,151 8,200 0 553 2,035 2,290

8,201 8,250 0 538 2,018 2,271

8,251 8,300 0 524 2,001 2,252

8,301 8,350 0 509 1,984 2,232

8,351 8,400 0 495 1,967 2,213

8,401 8,450 0 480 1,950 2,194

8,451 8,500 0 466 1,933 2,175

8,501 8,550 0 452 1,916 2,156

8,551 8,600 0 437 1,899 2,137

8,601 8,650 0 423 1,882 2,118

8,651 8,700 0 408 1,865 2,099

8,701 8,750 0 394 1,848 2,079

8,751 8,800 0 379 1,831 2,060

8,801 8,850 0 365 1,814 2,041

8,851 8,900 0 350 1,797 2,022

8,901 8,950 0 336 1,780 2,003

8,951 9,000

0 322 1,763 1,984

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

FTB 3514 2016

2016 Earned Income Tax Credit Table

Caution: This is not a tax table. If you are married ﬁling separately you do not qualify for this credit.

1. To ﬁnd your credit, read down the “At least - But not over” columns and ﬁnd the line that includes the amount you were told to look up from your

California Earned Income Tax Credit Worksheet.

2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your California Earned

Income Tax Credit Worksheet.

Page 7

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

9,001 9,050 0 307 1,746 1,965

9,051 9,100 0 293 1,729 1,946

9,101 9,150 0 278 1,712 1,926

9,151 9,200 0 264 1,695 1,907

9,201 9,250 0 249 1,678 1,888

9,251 9,300 0 235 1,661 1,869

9,301 9,350 0 220 1,644 1,850

9,351 9,400 0 206 1,627 1,831

9,401 9,450 0 191 1,610 1,812

9,451 9,500 0 177 1,593 1,793

9,501 9,550 0 163 1,576 1,773

9,551 9,600 0 148 1,559 1,754

9,601 9,650 0 134 1,542 1,735

9,651 9,700 0 119 1,525 1,716

9,701 9,750 0 105 1,508 1,697

9,751 9,800 0 90 1,491 1,678

9,801 9,850 0 76 1,474 1,659

9,851 9,900 0 61 1,457 1,640

9,901 9,950 0 47 1,440 1,620

9,951 10,000 0 33 1,423 1,601

10,001 10,050 0 18 1,406 1,582

10,051 10,100 0 ** 1,389 1,563

10,101 10,150 0 0 1,372 1,544

10,151 10,200 0 0 1,355 1,525

10,201 10,250 0 0 1,338 1,506

10,251 10,300 0 0 1,321 1,487

10,301 10,350 0 0 1,304 1,467

10,351 10,400 0 0 1,287 1,448

10,401 10,450 0 0 1,270 1,429

10,451 10,500 0 0 1,253 1,410

10,501 10,550 0 0 1,236 1,391

10,551 10,600 0 0 1,219 1,372

10,601 10,650 0 0 1,202 1,353

10,651 10,700 0 0 1,185 1,334

10,701 10,750 0 0 1,168 1,314

10,751 10,800 0 0 1,151 1,295

10,801 10,850 0 0 1,134 1,276

10,851 10,900 0 0 1,117 1,257

10,901 10,950 0 0 1,100 1,238

10,951 11,000 0 0 1,083 1,219

11,001 11,050 0 0 1,066 1,200

11,051 11,100 0 0 1,049 1,181

11,101 11,150 0 0 1,032 1,161

11,151 11,200 0 0 1,015 1,142

11,201 11,250 0 0 998 1,123

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

11,251 11,300 0 0 981 1,104

11,301 11,350 0 0 964 1,085

11,351 11,400 0 0 947 1,066

11,401 11,450 0 0 930 1,047

11,451 11,500 0 0 913 1,028

11,501 11,550 0 0 896 1,008

11,551 11,600 0 0 879 989

11,601 11,650 0 0 862 970

11,651 11,700 0 0 845 951

11,701 11,750 0 0 828 932

11,751 11,800 0 0 811 913

11,801 11,850 0 0 794 894

11,851 11,900 0 0 777 875

11,901 11,950 0 0 760 855

11,951 12,000 0 0 743 836

12,001 12,050 0 0 726 817

12,051 12,100 0 0 709 798

12,101 12,150 0 0 692 779

12,151 12,200 0 0 675 760

12,201 12,250 0 0 658 741

12,251 12,300 0 0 641 722

12,301 12,350 0 0 624 702

12,351 12,400 0 0 607 683

12,401 12,450 0 0 590 664

12,451 12,500 0 0 573 645

12,501 12,550 0 0 556 626

12,551 12,600 0 0 539 607

12,601 12,650 0 0 522 588

12,651 12,700 0 0 505 569

12,701 12,750 0 0 488 549

12,751 12,800 0 0 471 530

12,801 12,850 0 0 454 511

12,851 12,900 0 0 437 492

12,901 12,950 0 0 420 473

12,951 13,000 0 0 403 454

13,001 13,050 0 0 386 435

13,051 13,100 0 0 369 416

13,101 13,150 0 0 352 396

13,151 13,200 0 0 335 377

13,201 13,250 0 0 318 358

13,251 13,300 0 0 301 339

13,301 13,350 0 0 284 320

13,351 13,400 0 0 267 301

13,401 13,450 0 0 250 282

13,451 13,500 0 0 233 263

2016 Earned Income Tax Credit Table

Caution: This is not a tax table. If you are married ﬁling separately you do not qualify for this credit.

1. To ﬁnd your credit, read down the “At least - But not over” columns and ﬁnd the line that includes the amount you were told to look up from your

California Earned Income Tax Credit Worksheet.

2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your California Earned

Income Tax Credit Worksheet.

Page 8 FTB 3514 2016

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

13,501 13,550 0 0 216 243

13,551 13,600 0 0 199 224

13,601 13,650 0 0 182 205

13,651 13,700 0 0 165 186

13,701 13,750 0 0 148 167

13,751 13,800 0 0 131 148

13,801 13,850 0 0 114 129

13,851 13,900 0 0 97 110

13,901 13,950 0 0 80 90

13,951 14,000 0 0 63 71

14,001 14,050 0 0 46 52

14,051 14,100 0 0 29 33

14,101 14,150 0 0 12 14

14,151 14,200 0 0 ***

*** If the amount you are looking up from the worksheet is at least

$14,151 but less than $14,162, and you have two qualifying

children, your credit is $2.If the amount you are looking up from

the worksheet is $14,162 or more, and you have two qualifying

children, you cannot take the credit.

****

**** If the amount you are looking up from the worksheet is at least

$14,151 but less than $14,162, and you have three qualifying

children, your credit is $2.If the amount you are looking up from

the worksheet is $14,162 or more, and you have three qualifying

children, you cannot take the credit.

* If the amount you are looking up from the worksheet is at least

$6,701 but less than $6,718, and you have no qualifying child,

your credit is $1.If the amount you are looking up from the

worksheet is $6,718 or more, and you have no qualifying child,

you cannot take the credit.

** If the amount you are looking up from the worksheet is at least

$10,051 but less than $10,088, and you have one qualifying

child, your credit is $5.If the amount you are looking up from

the worksheet is $10,088 or more, and you have one qualifying

child, you cannot take the credit.

Download
Save PDF to desktop

Email
Email completed PDF

Send for Signing
Email for others to sign

Print
Print document

NAME

2016 Instructions for Form FTB 3514 (California)

View Audit Log
Print With Audit Log
Duplicate Document

Fill Online, Printable, Fillable, Blank 2016 Instructions for Form FTB 3514 (California) Form

Related forms

Fillable 2016 Instructions for Form FTB 3514 (California)

Fill Online, Printable, Fillable, Blank 2016 Instructions for Form FTB 3514 (California) Form

Related forms

First 20 documents completely FREE!