2025 California Tax Rate Schedules

To e-file and eliminate the math, go to ftb.ca.gov. To figure your tax online, go to ftb.ca.gov/tax-rates.

Use only if your taxable income on Form 540, line 19 is more than $100,000. If $100,000 or less, use the Tax Table.

If the amount on If the amount on Form 540, line 19 is Form 540, line 19 is Enter on Form 540, of the over – but not over – line 31 amount over–

$ 0 $ 11,079 $ 0.00 + 1.00% $ 0 Schedule X – 11,079 26,264 110.79 + 2.00% 11,079 Use if your filing status is 26,264 41,452 414.49 + 4.00% 26,264 Single or Married/RDP Filing Separately 41,452 57,542 1,022.01 + 6.00% 41,452 57,542 72,724 1,987.41 + 8.00% 57,542 72,724 371,479 3,201.97 + 9.30% 72,724 371,479 445,771 30,986.19 + 10.30% 371,479 445,771 742,953 38,638.27 + 11.30% 445,771 742,953 AND OVER 72,219.84 + 12.30% 742,953

If the amount on Form 540, If the amount on Form 540, line Enter on Form 540, line 31 of the amount over– line 19 is over – 19 is, but not over – $ 0 $ 22,158 $ 0.00 + 1.00% $ 0 Schedule Y – 22,158 52,528 221.58 + 2.00% 22,158 Use if your filing status is 52,528 82,904 828.98 + 4.00% 52,528 Married/RDP Filing Jointly or Qualifying 82,904 115,084 2,044.02 + 6.00% 82,904 Surviving Spouse/RDP 115,084 145,448 3,974.82 + 8.00% 115,084 145,448 742,958 6,403.94 + 9.30% 145,448 742,958 891,542 61,972.37 + 10.30% 742,958 891,542 1,485,906 77,276.52 + 11.30% 891,542 1,485,906 AND OVER 144,439.65 + 12.30% 1,485,906

If the amount on Form 540, If the amount on Form 540, line Enter on Form 540, line 31 of the amount over– line 19 is over – 19 is, but not over – $ 0 $ 22,173 $ 0.00 + 1.00% $ 0 Schedule Z – 22,173 52,530 221.73 + 2.00% 22,173 Use if your filing status is 52,530 67,716 828.87 + 4.00% 52,530 Head of Household 67,716 83,805 1,436.31 + 6.00% 67,716 83,805 98,990 2,401.65 + 8.00% 83,805 98,990 505,208 3,616.45 + 9.30% 98,990 505,208 606,251 41,394.72 + 10.30% 505,208 606,251 1,010,417 51,802.15 + 11.30% 606,251 1,010,417 AND OVER 97,472.91 + 12.30% 1,010,417

How to Figure Tax Using the 2025 California Tax Rate Schedules

Example: Chris and Pat Smith are filing a joint tax return using Form 540. Their taxable income on Form 540, line 19 is $125,000. Step 1: Using Schedule Y, they find the taxable income range that includes their taxable income of $125,000.

Example Your Income Step 2: They subtract the amount at the beginning of their range from $ 125,000 $ their taxable income Minus 115,084 Minus Equals $ 9,916 $

Step 3: They multiply the result from Step 2 by the percentage for $ 9,916 $ their range. Times .08 Times EqualsEquals$793.28 $

Step 4: They round the amount from Step 3 to two decimals (if $3,974.82 $ necessary) and add it to the tax amount for their income Plus 793.28 Plus range. After rounding the result, they will enter $4,768 on Equals4,768.10 $ Form 540, line 31.

Personal Income Tax Booklet 2025

2025 California Tax Table To Find Your Tax: • Read down the column labeled “If Your Taxable Income Is . . .” to find the range that includes your taxable income from Form 540, line 19 or Form 540NR, line 19. • Read across the columns labeled “The Tax For Filing Status” until you find the tax that applies for your taxable income and filing status.

Filing status: 1 or 3 (Single; Married/RDP Filing Separately) 2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP) 4 (Head of Household) If Your Taxable The Tax For If Your Taxable The Tax For If Your Taxable The Tax For Income Is ... Filing Status Income Is ... Filing Status Income Is ... Filing Status At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 Least Over Is Is Is Least Over Is Is Is Least Over Is Is Is $1 $50 $0 $0 $0 6,451 6,550 65 65 65 12,951 13,050 149 130 130 51 150 1 1 1 6,551 6,650 66 66 66 13,051 13,150 151 131 131 151 250 2 2 2 6,651 6,750 67 67 67 13,151 13,250 153 132 132 251 350 3 3 3 6,751 6,850 68 68 68 13,251 13,350 155 133 133 351 450 4 4 4 6,851 6,950 69 69 69 13,351 13,450 157 134 134 451 550 5 5 5 6,951 7,050 70 70 70 13,451 13,550 159 135 135 551 650 6 6 6 7,051 7,150 71 71 71 13,551 13,650 161 136 136 651 750 7 7 7 7,151 7,250 72 72 72 13,651 13,750 163 137 137 751 850 8 8 8 7,251 7,350 73 73 73 13,751 13,850 165 138 138 851 950 9 9 9 7,351 7,450 74 74 74 13,851 13,950 167 139 139 951 1,050 10 10 10 7,451 7,550 75 75 75 13,951 14,050 169 140 140 1,051 1,150 11 11 11 7,551 7,650 76 76 76 14,051 14,150 171 141 141 1,151 1,250 12 12 12 7,651 7,750 77 77 77 14,151 14,250 173 142 142 1,251 1,350 13 13 13 7,751 7,850 78 78 78 14,251 14,350 175 143 143 1,351 1,450 14 14 14 7,851 7,950 79 79 79 14,351 14,450 177 144 144 1,451 1,550 15 15 15 7,951 8,050 80 80 80 14,451 14,550 179 145 145 1,551 1,650 16 16 16 8,051 8,150 81 81 81 14,551 14,650 181 146 146 1,651 1,750 17 17 17 8,151 8,250 82 82 82 14,651 14,750 183 147 147 1,751 1,850 18 18 18 8,251 8,350 83 83 83 14,751 14,850 185 148 148 1,851 1,950 19 19 19 8,351 8,450 84 84 84 14,851 14,950 187 149 149 1,951 2,050 20 20 20 8,451 8,550 85 85 85 14,951 15,050 189 150 150 2,051 2,150 21 21 21 8,551 8,650 86 86 86 15,051 15,150 191 151 151 2,151 2,250 22 22 22 8,651 8,750 87 87 87 15,151 15,250 193 152 152 2,251 2,350 23 23 23 8,751 8,850 88 88 88 15,251 15,350 195 153 153 2,351 2,450 24 24 24 8,851 8,950 89 89 89 15,351 15,450 197 154 154 2,451 2,550 25 25 25 8,951 9,050 90 90 90 15,451 15,550 199 155 155 2,551 2,650 26 26 26 9,051 9,150 91 91 91 15,551 15,650 201 156 156 2,651 2,750 27 27 27 9,151 9,250 92 92 92 15,651 15,750 203 157 157 2,751 2,850 28 28 28 9,251 9,350 93 93 93 15,751 15,850 205 158 158 2,851 2,950 29 29 29 9,351 9,450 94 94 94 15,851 15,950 207 159 159 2,951 3,050 30 30 30 9,451 9,550 95 95 95 15,951 16,050 209 160 160 3,051 3,150 31 31 31 9,551 9,650 96 96 96 16,051 16,150 211 161 161 3,151 3,250 32 32 32 9,651 9,750 97 97 97 16,151 16,250 213 162 162 3,251 3,350 33 33 33 9,751 9,850 98 98 98 16,251 16,350 215 163 163 3,351 3,450 34 34 34 9,851 9,950 99 99 99 16,351 16,450 217 164 164 3,451 3,550 35 35 35 9,951 10,050 100 100 100 16,451 16,550 219 165 165 3,551 3,650 36 36 36 10,051 10,150 101 101 101 16,551 16,650 221 166 166 3,651 3,750 37 37 37 10,151 10,250 102 102 102 16,651 16,750 223 167 167 3,751 3,850 38 38 38 10,251 10,350 103 103 103 16,751 16,850 225 168 168 3,851 3,950 39 39 39 10,351 10,450 104 104 104 16,851 16,950 227 169 169 3,951 4,050 40 40 40 10,451 10,550 105 105 105 16,951 17,050 229 170 170 4,051 4,150 41 41 41 10,551 10,650 106 106 106 17,051 17,150 231 171 171 4,151 4,250 42 42 42 10,651 10,750 107 107 107 17,151 17,250 233 172 172 4,251 4,350 43 43 43 10,751 10,850 108 108 108 17,251 17,350 235 173 173 4,351 4,450 44 44 44 10,851 10,950 109 109 109 17,351 17,450 237 174 174 4,451 4,550 45 45 45 10,951 11,050 110 110 110 17,451 17,550 239 175 175 4,551 4,650 46 46 46 11,051 11,150 111 111 111 17,551 17,650 241 176 176 4,651 4,750 47 47 47 11,151 11,250 113 112 112 17,651 17,750 243 177 177 4,751 4,850 48 48 48 11,251 11,350 115 113 113 17,751 17,850 245 178 178 4,851 4,950 49 49 49 11,351 11,450 117 114 114 17,851 17,950 247 179 179 4,951 5,050 50 50 50 11,451 11,550 119 115 115 17,951 18,050 249 180 180 5,051 5,150 51 51 51 11,551 11,650 121 116 116 18,051 18,150 251 181 181 5,151 5,250 52 52 52 11,651 11,750 123 117 117 18,151 18,250 253 182 182 5,251 5,350 53 53 53 11,751 11,850 125 118 118 18,251 18,350 255 183 183 5,351 5,450 54 54 54 11,851 11,950 127 119 119 18,351 18,450 257 184 184 5,451 5,550 55 55 55 11,951 12,050 129 120 120 18,451 18,550 259 185 185 5,551 5,650 56 56 56 12,051 12,150 131 121 121 18,551 18,650 261 186 186 5,651 5,750 57 57 57 12,151 12,250 133 122 122 18,651 18,750 263 187 187 5,751 5,850 58 58 58 12,251 12,350 135 123 123 18,751 18,850 265 188 188 5,851 5,950 59 59 59 12,351 12,450 137 124 124 18,851 18,950 267 189 189 5,951 6,050 60 60 60 12,451 12,550 139 125 125 18,951 19,050 269 190 190 6,051 6,150 61 61 61 12,551 12,650 141 126 126 19,051 19,150 271 191 191 6,151 6,250 62 62 62 12,651 12,750 143 127 127 19,151 19,250 273 192 192 6,251 6,350 63 63 63 12,751 12,850 145 128 128 19,251 19,350 275 193 193 6,351 6,450 64 64 64 12,851 12,950 147 129 129 19,351 19,450 277 194 194 Continued on next page. Personal Income Tax Booklet 2025

2025 California Tax Table – Continued Filing status: 1 or 3 (Single; Married/RDP Filing Separately) 2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP) 4 (Head of Household) If Your Taxable The Tax For If Your Taxable The Tax For If Your Taxable The Tax For Income Is ... Filing Status Income Is ... Filing Status Income Is ... Filing Status At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 Least Over Is Is Is Least Over Is Is Is Least Over Is Is Is 19,451 19,550 279 195 195 26,451 26,550 424 308 308 33,451 33,550 704 448 448 19,551 19,650 281 196 196 26,551 26,650 428 310 310 33,551 33,650 708 450 450 19,651 19,750 283 197 197 26,651 26,750 432 312 312 33,651 33,750 712 452 452 19,751 19,850 285 198 198 26,751 26,850 436 314 314 33,751 33,850 716 454 454 19,851 19,950 287 199 199 26,851 26,950 440 316 316 33,851 33,950 720 456 456 19,951 20,050 289 200 200 26,951 27,050 444 318 318 33,951 34,050 724 458 458 20,051 20,150 291 201 201 27,051 27,150 448 320 320 34,051 34,150 728 460 460 20,151 20,250 293 202 202 27,151 27,250 452 322 322 34,151 34,250 732 462 462 20,251 20,350 295 203 203 27,251 27,350 456 324 324 34,251 34,350 736 464 464 20,351 20,450 297 204 204 27,351 27,450 460 326 326 34,351 34,450 740 466 466 20,451 20,550 299 205 205 27,451 27,550 464 328 328 34,451 34,550 744 468 468 20,551 20,650 301 206 206 27,551 27,650 468 330 330 34,551 34,650 748 470 470 20,651 20,750 303 207 207 27,651 27,750 472 332 332 34,651 34,750 752 472 472 20,751 20,850 305 208 208 27,751 27,850 476 334 334 34,751 34,850 756 474 474 20,851 20,950 307 209 209 27,851 27,950 480 336 336 34,851 34,950 760 476 476 20,951 21,050 309 210 210 27,951 28,050 484 338 338 34,951 35,050 764 478 478 21,051 21,150 311 211 211 28,051 28,150 488 340 340 35,051 35,150 768 480 480 21,151 21,250 313 212 212 28,151 28,250 492 342 342 35,151 35,250 772 482 482 21,251 21,350 315 213 213 28,251 28,350 496 344 344 35,251 35,350 776 484 484 21,351 21,450 317 214 214 28,351 28,450 500 346 346 35,351 35,450 780 486 486 21,451 21,550 319 215 215 28,451 28,550 504 348 348 35,451 35,550 784 488 488 21,551 21,650 321 216 216 28,551 28,650 508 350 350 35,551 35,650 788 490 490 21,651 21,750 323 217 217 28,651 28,750 512 352 352 35,651 35,750 792 492 492 21,751 21,850 325 218 218 28,751 28,850 516 354 354 35,751 35,850 796 494 494 21,851 21,950 327 219 219 28,851 28,950 520 356 356 35,851 35,950 800 496 496 21,951 22,050 329 220 220 28,951 29,050 524 358 358 35,951 36,050 804 498 498 22,051 22,150 331 221 221 29,051 29,150 528 360 360 36,051 36,150 808 500 500 22,151 22,250 333 222 222 29,151 29,250 532 362 362 36,151 36,250 812 502 502 22,251 22,350 335 224 224 29,251 29,350 536 364 364 36,251 36,350 816 504 504 22,351 22,450 337 226 226 29,351 29,450 540 366 366 36,351 36,450 820 506 506 22,451 22,550 339 228 228 29,451 29,550 544 368 368 36,451 36,550 824 508 508 22,551 22,650 341 230 230 29,551 29,650 548 370 370 36,551 36,650 828 510 510 22,651 22,750 343 232 232 29,651 29,750 552 372 372 36,651 36,750 832 512 512 22,751 22,850 345 234 234 29,751 29,850 556 374 374 36,751 36,850 836 514 514 22,851 22,950 347 236 236 29,851 29,950 560 376 376 36,851 36,950 840 516 516 22,951 23,050 349 238 238 29,951 30,050 564 378 378 36,951 37,050 844 518 518 23,051 23,150 351 240 240 30,051 30,150 568 380 380 37,051 37,150 848 520 520 23,151 23,250 353 242 242 30,151 30,250 572 382 382 37,151 37,250 852 522 522 23,251 23,350 355 244 244 30,251 30,350 576 384 384 37,251 37,350 856 524 524 23,351 23,450 357 246 246 30,351 30,450 580 386 386 37,351 37,450 860 526 526 23,451 23,550 359 248 248 30,451 30,550 584 388 388 37,451 37,550 864 528 528 23,551 23,650 361 250 250 30,551 30,650 588 390 390 37,551 37,650 868 530 530 23,651 23,750 363 252 252 30,651 30,750 592 392 392 37,651 37,750 872 532 532 23,751 23,850 365 254 254 30,751 30,850 596 394 394 37,751 37,850 876 534 534 23,851 23,950 367 256 256 30,851 30,950 600 396 396 37,851 37,950 880 536 536 23,951 24,050 369 258 258 30,951 31,050 604 398 398 37,951 38,050 884 538 538 24,051 24,150 371 260 260 31,051 31,150 608 400 400 38,051 38,150 888 540 540 24,151 24,250 373 262 262 31,151 31,250 612 402 402 38,151 38,250 892 542 542 24,251 24,350 375 264 264 31,251 31,350 616 404 404 38,251 38,350 896 544 544 24,351 24,450 377 266 266 31,351 31,450 620 406 406 38,351 38,450 900 546 546 24,451 24,550 379 268 268 31,451 31,550 624 408 408 38,451 38,550 904 548 548 24,551 24,650 381 270 270 31,551 31,650 628 410 410 38,551 38,650 908 550 550 24,651 24,750 383 272 272 31,651 31,750 632 412 412 38,651 38,750 912 552 552 24,751 24,850 385 274 274 31,751 31,850 636 414 414 38,751 38,850 916 554 554 24,851 24,950 387 276 276 31,851 31,950 640 416 416 38,851 38,950 920 556 556 24,951 25,050 389 278 278 31,951 32,050 644 418 418 38,951 39,050 924 558 558 25,051 25,150 391 280 280 32,051 32,150 648 420 420 39,051 39,150 928 560 560 25,151 25,250 393 282 282 32,151 32,250 652 422 422 39,151 39,250 932 562 562 25,251 25,350 395 284 284 32,251 32,350 656 424 424 39,251 39,350 936 564 564 25,351 25,450 397 286 286 32,351 32,450 660 426 426 39,351 39,450 940 566 566 25,451 25,550 399 288 288 32,451 32,550 664 428 428 39,451 39,550 944 568 568 25,551 25,650 401 290 290 32,551 32,650 668 430 430 39,551 39,650 948 570 570 25,651 25,750 403 292 292 32,651 32,750 672 432 432 39,651 39,750 952 572 572 25,751 25,850 405 294 294 32,751 32,850 676 434 434 39,751 39,850 956 574 574 25,851 25,950 407 296 296 32,851 32,950 680 436 436 39,851 39,950 960 576 576 25,951 26,050 409 298 298 32,951 33,050 684 438 438 39,951 40,050 964 578 578 26,051 26,150 411 300 300 33,051 33,150 688 440 440 40,051 40,150 968 580 580 26,151 26,250 413 302 302 33,151 33,250 692 442 442 40,151 40,250 972 582 582 26,251 26,350 416 304 304 33,251 33,350 696 444 444 40,251 40,350 976 584 584 26,351 26,450 420 306 306 33,351 33,450 700 446 446 40,351 40,450 980 586 586 Continued on next page. Personal Income Tax Booklet 2025

2025 California Tax Table – Continued Filing status: 1 or 3 (Single; Married/RDP Filing Separately) 2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP) 4 (Head of Household) If Your Taxable The Tax For If Your Taxable The Tax For If Your Taxable The Tax For Income Is ... Filing Status Income Is ... Filing Status Income Is ... Filing Status At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 Least Over Is Is Is Least Over Is Is Is Least Over Is Is Is 40,451 40,550 984 588 588 47,451 47,550 1,385 728 728 54,451 54,550 1,805 908 908 40,551 40,650 988 590 590 47,551 47,650 1,391 730 730 54,551 54,650 1,811 912 912 40,651 40,750 992 592 592 47,651 47,750 1,397 732 732 54,651 54,750 1,817 916 916 40,751 40,850 996 594 594 47,751 47,850 1,403 734 734 54,751 54,850 1,823 920 920 40,851 40,950 1,000 596 596 47,851 47,950 1,409 736 736 54,851 54,950 1,829 924 924 40,951 41,050 1,004 598 598 47,951 48,050 1,415 738 738 54,951 55,050 1,835 928 928 41,051 41,150 1,008 600 600 48,051 48,150 1,421 740 740 55,051 55,150 1,841 932 932 41,151 41,250 1,012 602 602 48,151 48,250 1,427 742 742 55,151 55,250 1,847 936 936 41,251 41,350 1,016 604 604 48,251 48,350 1,433 744 744 55,251 55,350 1,853 940 940 41,351 41,450 1,020 606 606 48,351 48,450 1,439 746 746 55,351 55,450 1,859 944 944 41,451 41,550 1,025 608 608 48,451 48,550 1,445 748 748 55,451 55,550 1,865 948 948 41,551 41,650 1,031 610 610 48,551 48,650 1,451 750 750 55,551 55,650 1,871 952 952 41,651 41,750 1,037 612 612 48,651 48,750 1,457 752 752 55,651 55,750 1,877 956 956 41,751 41,850 1,043 614 614 48,751 48,850 1,463 754 754 55,751 55,850 1,883 960 960 41,851 41,950 1,049 616 616 48,851 48,950 1,469 756 756 55,851 55,950 1,889 964 964 41,951 42,050 1,055 618 618 48,951 49,050 1,475 758 758 55,951 56,050 1,895 968 968 42,051 42,150 1,061 620 620 49,051 49,150 1,481 760 760 56,051 56,150 1,901 972 972 42,151 42,250 1,067 622 622 49,151 49,250 1,487 762 762 56,151 56,250 1,907 976 976 42,251 42,350 1,073 624 624 49,251 49,350 1,493 764 764 56,251 56,350 1,913 980 980 42,351 42,450 1,079 626 626 49,351 49,450 1,499 766 766 56,351 56,450 1,919 984 984 42,451 42,550 1,085 628 628 49,451 49,550 1,505 768 768 56,451 56,550 1,925 988 988 42,551 42,650 1,091 630 630 49,551 49,650 1,511 770 770 56,551 56,650 1,931 992 992 42,651 42,750 1,097 632 632 49,651 49,750 1,517 772 772 56,651 56,750 1,937 996 996 42,751 42,850 1,103 634 634 49,751 49,850 1,523 774 774 56,751 56,850 1,943 1,000 1,000 42,851 42,950 1,109 636 636 49,851 49,950 1,529 776 776 56,851 56,950 1,949 1,004 1,004 42,951 43,050 1,115 638 638 49,951 50,050 1,535 778 778 56,951 57,050 1,955 1,008 1,008 43,051 43,150 1,121 640 640 50,051 50,150 1,541 780 780 57,051 57,150 1,961 1,012 1,012 43,151 43,250 1,127 642 642 50,151 50,250 1,547 782 782 57,151 57,250 1,967 1,016 1,016 43,251 43,350 1,133 644 644 50,251 50,350 1,553 784 784 57,251 57,350 1,973 1,020 1,020 43,351 43,450 1,139 646 646 50,351 50,450 1,559 786 786 57,351 57,450 1,979 1,024 1,024 43,451 43,550 1,145 648 648 50,451 50,550 1,565 788 788 57,451 57,550 1,985 1,028 1,028 43,551 43,650 1,151 650 650 50,551 50,650 1,571 790 790 57,551 57,650 1,992 1,032 1,032 43,651 43,750 1,157 652 652 50,651 50,750 1,577 792 792 57,651 57,750 2,000 1,036 1,036 43,751 43,850 1,163 654 654 50,751 50,850 1,583 794 794 57,751 57,850 2,008 1,040 1,040 43,851 43,950 1,169 656 656 50,851 50,950 1,589 796 796 57,851 57,950 2,016 1,044 1,044 43,951 44,050 1,175 658 658 50,951 51,050 1,595 798 798 57,951 58,050 2,024 1,048 1,048 44,051 44,150 1,181 660 660 51,051 51,150 1,601 800 800 58,051 58,150 2,032 1,052 1,052 44,151 44,250 1,187 662 662 51,151 51,250 1,607 802 802 58,151 58,250 2,040 1,056 1,056 44,251 44,350 1,193 664 664 51,251 51,350 1,613 804 804 58,251 58,350 2,048 1,060 1,060 44,351 44,450 1,199 666 666 51,351 51,450 1,619 806 806 58,351 58,450 2,056 1,064 1,064 44,451 44,550 1,205 668 668 51,451 51,550 1,625 808 808 58,451 58,550 2,064 1,068 1,068 44,551 44,650 1,211 670 670 51,551 51,650 1,631 810 810 58,551 58,650 2,072 1,072 1,072 44,651 44,750 1,217 672 672 51,651 51,750 1,637 812 812 58,651 58,750 2,080 1,076 1,076 44,751 44,850 1,223 674 674 51,751 51,850 1,643 814 814 58,751 58,850 2,088 1,080 1,080 44,851 44,950 1,229 676 676 51,851 51,950 1,649 816 816 58,851 58,950 2,096 1,084 1,084 44,951 45,050 1,235 678 678 51,951 52,050 1,655 818 818 58,951 59,050 2,104 1,088 1,088 45,051 45,150 1,241 680 680 52,051 52,150 1,661 820 820 59,051 59,150 2,112 1,092 1,092 45,151 45,250 1,247 682 682 52,151 52,250 1,667 822 822 59,151 59,250 2,120 1,096 1,096 45,251 45,350 1,253 684 684 52,251 52,350 1,673 824 824 59,251 59,350 2,128 1,100 1,100 45,351 45,450 1,259 686 686 52,351 52,450 1,679 826 826 59,351 59,450 2,136 1,104 1,104 45,451 45,550 1,265 688 688 52,451 52,550 1,685 828 828 59,451 59,550 2,144 1,108 1,108 45,551 45,650 1,271 690 690 52,551 52,650 1,691 832 832 59,551 59,650 2,152 1,112 1,112 45,651 45,750 1,277 692 692 52,651 52,750 1,697 836 836 59,651 59,750 2,160 1,116 1,116 45,751 45,850 1,283 694 694 52,751 52,850 1,703 840 840 59,751 59,850 2,168 1,120 1,120 45,851 45,950 1,289 696 696 52,851 52,950 1,709 844 844 59,851 59,950 2,176 1,124 1,124 45,951 46,050 1,295 698 698 52,951 53,050 1,715 848 848 59,951 60,050 2,184 1,128 1,128 46,051 46,150 1,301 700 700 53,051 53,150 1,721 852 852 60,051 60,150 2,192 1,132 1,132 46,151 46,250 1,307 702 702 53,151 53,250 1,727 856 856 60,151 60,250 2,200 1,136 1,136 46,251 46,350 1,313 704 704 53,251 53,350 1,733 860 860 60,251 60,350 2,208 1,140 1,140 46,351 46,450 1,319 706 706 53,351 53,450 1,739 864 864 60,351 60,450 2,216 1,144 1,144 46,451 46,550 1,325 708 708 53,451 53,550 1,745 868 868 60,451 60,550 2,224 1,148 1,148 46,551 46,650 1,331 710 710 53,551 53,650 1,751 872 872 60,551 60,650 2,232 1,152 1,152 46,651 46,750 1,337 712 712 53,651 53,750 1,757 876 876 60,651 60,750 2,240 1,156 1,156 46,751 46,850 1,343 714 714 53,751 53,850 1,763 880 880 60,751 60,850 2,248 1,160 1,160 46,851 46,950 1,349 716 716 53,851 53,950 1,769 884 884 60,851 60,950 2,256 1,164 1,164 46,951 47,050 1,355 718 718 53,951 54,050 1,775 888 888 60,951 61,050 2,264 1,168 1,168 47,051 47,150 1,361 720 720 54,051 54,150 1,781 892 892 61,051 61,150 2,272 1,172 1,172 47,151 47,250 1,367 722 722 54,151 54,250 1,787 896 896 61,151 61,250 2,280 1,176 1,176 47,251 47,350 1,373 724 724 54,251 54,350 1,793 900 900 61,251 61,350 2,288 1,180 1,180 47,351 47,450 1,379 726 726 54,351 54,450 1,799 904 904 61,351 61,450 2,296 1,184 1,184 Continued on next page. Personal Income Tax Booklet 2025

2025 California Tax Table – Continued Filing status: 1 or 3 (Single; Married/RDP Filing Separately) 2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP) 4 (Head of Household) If Your Taxable The Tax For If Your Taxable The Tax For If Your Taxable The Tax For Income Is ... Filing Status Income Is ... Filing Status Income Is ... Filing Status At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 Least Over Is Is Is Least Over Is Is Is Least Over Is Is Is 61,451 61,550 2,304 1,188 1,188 68,451 68,550 2,864 1,468 1,483 75,451 75,550 3,460 1,748 1,903 61,551 61,650 2,312 1,192 1,192 68,551 68,650 2,872 1,472 1,489 75,551 75,650 3,469 1,752 1,909 61,651 61,750 2,320 1,196 1,196 68,651 68,750 2,880 1,476 1,495 75,651 75,750 3,479 1,756 1,915 61,751 61,850 2,328 1,200 1,200 68,751 68,850 2,888 1,480 1,501 75,751 75,850 3,488 1,760 1,921 61,851 61,950 2,336 1,204 1,204 68,851 68,950 2,896 1,484 1,507 75,851 75,950 3,497 1,764 1,927 61,951 62,050 2,344 1,208 1,208 68,951 69,050 2,904 1,488 1,513 75,951 76,050 3,507 1,768 1,933 62,051 62,150 2,352 1,212 1,212 69,051 69,150 2,912 1,492 1,519 76,051 76,150 3,516 1,772 1,939 62,151 62,250 2,360 1,216 1,216 69,151 69,250 2,920 1,496 1,525 76,151 76,250 3,525 1,776 1,945 62,251 62,350 2,368 1,220 1,220 69,251 69,350 2,928 1,500 1,531 76,251 76,350 3,535 1,780 1,951 62,351 62,450 2,376 1,224 1,224 69,351 69,450 2,936 1,504 1,537 76,351 76,450 3,544 1,784 1,957 62,451 62,550 2,384 1,228 1,228 69,451 69,550 2,944 1,508 1,543 76,451 76,550 3,553 1,788 1,963 62,551 62,650 2,392 1,232 1,232 69,551 69,650 2,952 1,512 1,549 76,551 76,650 3,562 1,792 1,969 62,651 62,750 2,400 1,236 1,236 69,651 69,750 2,960 1,516 1,555 76,651 76,750 3,572 1,796 1,975 62,751 62,850 2,408 1,240 1,240 69,751 69,850 2,968 1,520 1,561 76,751 76,850 3,581 1,800 1,981 62,851 62,950 2,416 1,244 1,244 69,851 69,950 2,976 1,524 1,567 76,851 76,950 3,590 1,804 1,987 62,951 63,050 2,424 1,248 1,248 69,951 70,050 2,984 1,528 1,573 76,951 77,050 3,600 1,808 1,993 63,051 63,150 2,432 1,252 1,252 70,051 70,150 2,992 1,532 1,579 77,051 77,150 3,609 1,812 1,999 63,151 63,250 2,440 1,256 1,256 70,151 70,250 3,000 1,536 1,585 77,151 77,250 3,618 1,816 2,005 63,251 63,350 2,448 1,260 1,260 70,251 70,350 3,008 1,540 1,591 77,251 77,350 3,628 1,820 2,011 63,351 63,450 2,456 1,264 1,264 70,351 70,450 3,016 1,544 1,597 77,351 77,450 3,637 1,824 2,017 63,451 63,550 2,464 1,268 1,268 70,451 70,550 3,024 1,548 1,603 77,451 77,550 3,646 1,828 2,023 63,551 63,650 2,472 1,272 1,272 70,551 70,650 3,032 1,552 1,609 77,551 77,650 3,655 1,832 2,029 63,651 63,750 2,480 1,276 1,276 70,651 70,750 3,040 1,556 1,615 77,651 77,750 3,665 1,836 2,035 63,751 63,850 2,488 1,280 1,280 70,751 70,850 3,048 1,560 1,621 77,751 77,850 3,674 1,840 2,041 63,851 63,950 2,496 1,284 1,284 70,851 70,950 3,056 1,564 1,627 77,851 77,950 3,683 1,844 2,047 63,951 64,050 2,504 1,288 1,288 70,951 71,050 3,064 1,568 1,633 77,951 78,050 3,693 1,848 2,053 64,051 64,150 2,512 1,292 1,292 71,051 71,150 3,072 1,572 1,639 78,051 78,150 3,702 1,852 2,059 64,151 64,250 2,520 1,296 1,296 71,151 71,250 3,080 1,576 1,645 78,151 78,250 3,711 1,856 2,065 64,251 64,350 2,528 1,300 1,300 71,251 71,350 3,088 1,580 1,651 78,251 78,350 3,721 1,860 2,071 64,351 64,450 2,536 1,304 1,304 71,351 71,450 3,096 1,584 1,657 78,351 78,450 3,730 1,864 2,077 64,451 64,550 2,544 1,308 1,308 71,451 71,550 3,104 1,588 1,663 78,451 78,550 3,739 1,868 2,083 64,551 64,650 2,552 1,312 1,312 71,551 71,650 3,112 1,592 1,669 78,551 78,650 3,748 1,872 2,089 64,651 64,750 2,560 1,316 1,316 71,651 71,750 3,120 1,596 1,675 78,651 78,750 3,758 1,876 2,095 64,751 64,850 2,568 1,320 1,320 71,751 71,850 3,128 1,600 1,681 78,751 78,850 3,767 1,880 2,101 64,851 64,950 2,576 1,324 1,324 71,851 71,950 3,136 1,604 1,687 78,851 78,950 3,776 1,884 2,107 64,951 65,050 2,584 1,328 1,328 71,951 72,050 3,144 1,608 1,693 78,951 79,050 3,786 1,888 2,113 65,051 65,150 2,592 1,332 1,332 72,051 72,150 3,152 1,612 1,699 79,051 79,150 3,795 1,892 2,119 65,151 65,250 2,600 1,336 1,336 72,151 72,250 3,160 1,616 1,705 79,151 79,250 3,804 1,896 2,125 65,251 65,350 2,608 1,340 1,340 72,251 72,350 3,168 1,620 1,711 79,251 79,350 3,814 1,900 2,131 65,351 65,450 2,616 1,344 1,344 72,351 72,450 3,176 1,624 1,717 79,351 79,450 3,823 1,904 2,137 65,451 65,550 2,624 1,348 1,348 72,451 72,550 3,184 1,628 1,723 79,451 79,550 3,832 1,908 2,143 65,551 65,650 2,632 1,352 1,352 72,551 72,650 3,192 1,632 1,729 79,551 79,650 3,841 1,912 2,149 65,651 65,750 2,640 1,356 1,356 72,651 72,750 3,200 1,636 1,735 79,651 79,750 3,851 1,916 2,155 65,751 65,850 2,648 1,360 1,360 72,751 72,850 3,209 1,640 1,741 79,751 79,850 3,860 1,920 2,161 65,851 65,950 2,656 1,364 1,364 72,851 72,950 3,218 1,644 1,747 79,851 79,950 3,869 1,924 2,167 65,951 66,050 2,664 1,368 1,368 72,951 73,050 3,228 1,648 1,753 79,951 80,050 3,879 1,928 2,173 66,051 66,150 2,672 1,372 1,372 73,051 73,150 3,237 1,652 1,759 80,051 80,150 3,888 1,932 2,179 66,151 66,250 2,680 1,376 1,376 73,151 73,250 3,246 1,656 1,765 80,151 80,250 3,897 1,936 2,185 66,251 66,350 2,688 1,380 1,380 73,251 73,350 3,256 1,660 1,771 80,251 80,350 3,907 1,940 2,191 66,351 66,450 2,696 1,384 1,384 73,351 73,450 3,265 1,664 1,777 80,351 80,450 3,916 1,944 2,197 66,451 66,550 2,704 1,388 1,388 73,451 73,550 3,274 1,668 1,783 80,451 80,550 3,925 1,948 2,203 66,551 66,650 2,712 1,392 1,392 73,551 73,650 3,283 1,672 1,789 80,551 80,650 3,934 1,952 2,209 66,651 66,750 2,720 1,396 1,396 73,651 73,750 3,293 1,676 1,795 80,651 80,750 3,944 1,956 2,215 66,751 66,850 2,728 1,400 1,400 73,751 73,850 3,302 1,680 1,801 80,751 80,850 3,953 1,960 2,221 66,851 66,950 2,736 1,404 1,404 73,851 73,950 3,311 1,684 1,807 80,851 80,950 3,962 1,964 2,227 66,951 67,050 2,744 1,408 1,408 73,951 74,050 3,321 1,688 1,813 80,951 81,050 3,972 1,968 2,233 67,051 67,150 2,752 1,412 1,412 74,051 74,150 3,330 1,692 1,819 81,051 81,150 3,981 1,972 2,239 67,151 67,250 2,760 1,416 1,416 74,151 74,250 3,339 1,696 1,825 81,151 81,250 3,990 1,976 2,245 67,251 67,350 2,768 1,420 1,420 74,251 74,350 3,349 1,700 1,831 81,251 81,350 4,000 1,980 2,251 67,351 67,450 2,776 1,424 1,424 74,351 74,450 3,358 1,704 1,837 81,351 81,450 4,009 1,984 2,257 67,451 67,550 2,784 1,428 1,428 74,451 74,550 3,367 1,708 1,843 81,451 81,550 4,018 1,988 2,263 67,551 67,650 2,792 1,432 1,432 74,551 74,650 3,376 1,712 1,849 81,551 81,650 4,027 1,992 2,269 67,651 67,750 2,800 1,436 1,436 74,651 74,750 3,386 1,716 1,855 81,651 81,750 4,037 1,996 2,275 67,751 67,850 2,808 1,440 1,441 74,751 74,850 3,395 1,720 1,861 81,751 81,850 4,046 2,000 2,281 67,851 67,950 2,816 1,444 1,447 74,851 74,950 3,404 1,724 1,867 81,851 81,950 4,055 2,004 2,287 67,951 68,050 2,824 1,448 1,453 74,951 75,050 3,414 1,728 1,873 81,951 82,050 4,065 2,008 2,293 68,051 68,150 2,832 1,452 1,459 75,051 75,150 3,423 1,732 1,879 82,051 82,150 4,074 2,012 2,299 68,151 68,250 2,840 1,456 1,465 75,151 75,250 3,432 1,736 1,885 82,151 82,250 4,083 2,016 2,305 68,251 68,350 2,848 1,460 1,471 75,251 75,350 3,442 1,740 1,891 82,251 82,350 4,093 2,020 2,311 68,351 68,450 2,856 1,464 1,477 75,351 75,450 3,451 1,744 1,897 82,351 82,450 4,102 2,024 2,317 Continued on next page. Personal Income Tax Booklet 2025

2025 California Tax Table – Continued Filing status: 1 or 3 (Single; Married/RDP Filing Separately) 2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP) 4 (Head of Household) If Your Taxable The Tax For If Your Taxable The Tax For If Your Taxable The Tax For Income Is ... Filing Status Income Is ... Filing Status Income Is ... Filing Status At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 Least Over Is Is Is Least Over Is Is Is Least Over Is Is Is 82,451 82,550 4,111 2,028 2,323 88,951 89,050 4,716 2,410 2,817 95,451 95,550 5,320 2,800 3,337 82,551 82,650 4,120 2,032 2,329 89,051 89,150 4,725 2,416 2,825 95,551 95,650 5,329 2,806 3,345 82,651 82,750 4,130 2,036 2,335 89,151 89,250 4,734 2,422 2,833 95,651 95,750 5,339 2,812 3,353 82,751 82,850 4,139 2,040 2,341 89,251 89,350 4,744 2,428 2,841 95,751 95,850 5,348 2,818 3,361 82,851 82,950 4,148 2,044 2,347 89,351 89,450 4,753 2,434 2,849 95,851 95,950 5,357 2,824 3,369 82,951 83,050 4,158 2,050 2,353 89,451 89,550 4,762 2,440 2,857 95,951 96,050 5,367 2,830 3,377 83,051 83,150 4,167 2,056 2,359 89,551 89,650 4,771 2,446 2,865 96,051 96,150 5,376 2,836 3,385 83,151 83,250 4,176 2,062 2,365 89,651 89,750 4,781 2,452 2,873 96,151 96,250 5,385 2,842 3,393 83,251 83,350 4,186 2,068 2,371 89,751 89,850 4,790 2,458 2,881 96,251 96,350 5,395 2,848 3,401 83,351 83,450 4,195 2,074 2,377 89,851 89,950 4,799 2,464 2,889 96,351 96,450 5,404 2,854 3,409 83,451 83,550 4,204 2,080 2,383 89,951 90,050 4,809 2,470 2,897 96,451 96,550 5,413 2,860 3,417 83,551 83,650 4,213 2,086 2,389 90,051 90,150 4,818 2,476 2,905 96,551 96,650 5,422 2,866 3,425 83,651 83,750 4,223 2,092 2,395 90,151 90,250 4,827 2,482 2,913 96,651 96,750 5,432 2,872 3,433 83,751 83,850 4,232 2,098 2,401 90,251 90,350 4,837 2,488 2,921 96,751 96,850 5,441 2,878 3,441 83,851 83,950 4,241 2,104 2,409 90,351 90,450 4,846 2,494 2,929 96,851 96,950 5,450 2,884 3,449 83,951 84,050 4,251 2,110 2,417 90,451 90,550 4,855 2,500 2,937 96,951 97,050 5,460 2,890 3,457 84,051 84,150 4,260 2,116 2,425 90,551 90,650 4,864 2,506 2,945 97,051 97,150 5,469 2,896 3,465 84,151 84,250 4,269 2,122 2,433 90,651 90,750 4,874 2,512 2,953 97,151 97,250 5,478 2,902 3,473 84,251 84,350 4,279 2,128 2,441 90,751 90,850 4,883 2,518 2,961 97,251 97,350 5,488 2,908 3,481 84,351 84,450 4,288 2,134 2,449 90,851 90,950 4,892 2,524 2,969 97,351 97,450 5,497 2,914 3,489 84,451 84,550 4,297 2,140 2,457 90,951 91,050 4,902 2,530 2,977 97,451 97,550 5,506 2,920 3,497 84,551 84,650 4,306 2,146 2,465 91,051 91,150 4,911 2,536 2,985 97,551 97,650 5,515 2,926 3,505 84,651 84,750 4,316 2,152 2,473 91,151 91,250 4,920 2,542 2,993 97,651 97,750 5,525 2,932 3,513 84,751 84,850 4,325 2,158 2,481 91,251 91,350 4,930 2,548 3,001 97,751 97,850 5,534 2,938 3,521 84,851 84,950 4,334 2,164 2,489 91,351 91,450 4,939 2,554 3,009 97,851 97,950 5,543 2,944 3,529 84,951 85,050 4,344 2,170 2,497 91,451 91,550 4,948 2,560 3,017 97,951 98,050 5,553 2,950 3,537 85,051 85,150 4,353 2,176 2,505 91,551 91,650 4,957 2,566 3,025 98,051 98,150 5,562 2,956 3,545 85,151 85,250 4,362 2,182 2,513 91,651 91,750 4,967 2,572 3,033 98,151 98,250 5,571 2,962 3,553 85,251 85,350 4,372 2,188 2,521 91,751 91,850 4,976 2,578 3,041 98,251 98,350 5,581 2,968 3,561 85,351 85,450 4,381 2,194 2,529 91,851 91,950 4,985 2,584 3,049 98,351 98,450 5,590 2,974 3,569 85,451 85,550 4,390 2,200 2,537 91,951 92,050 4,995 2,590 3,057 98,451 98,550 5,599 2,980 3,577 85,551 85,650 4,399 2,206 2,545 92,051 92,150 5,004 2,596 3,065 98,551 98,650 5,608 2,986 3,585 85,651 85,750 4,409 2,212 2,553 92,151 92,250 5,013 2,602 3,073 98,651 98,750 5,618 2,992 3,593 85,751 85,850 4,418 2,218 2,561 92,251 92,350 5,023 2,608 3,081 98,751 98,850 5,627 2,998 3,601 85,851 85,950 4,427 2,224 2,569 92,351 92,450 5,032 2,614 3,089 98,851 98,950 5,636 3,004 3,609 85,951 86,050 4,437 2,230 2,577 92,451 92,550 5,041 2,620 3,097 98,951 99,050 5,646 3,010 3,617 86,051 86,150 4,446 2,236 2,585 92,551 92,650 5,050 2,626 3,105 99,051 99,150 5,655 3,016 3,627 86,151 86,250 4,455 2,242 2,593 92,651 92,750 5,060 2,632 3,113 99,151 99,250 5,664 3,022 3,636 86,251 86,350 4,465 2,248 2,601 92,751 92,850 5,069 2,638 3,121 99,251 99,350 5,674 3,028 3,645 86,351 86,450 4,474 2,254 2,609 92,851 92,950 5,078 2,644 3,129 99,351 99,450 5,683 3,034 3,655 86,451 86,550 4,483 2,260 2,617 92,951 93,050 5,088 2,650 3,137 99,451 99,550 5,692 3,040 3,664 86,551 86,650 4,492 2,266 2,625 93,051 93,150 5,097 2,656 3,145 99,551 99,650 5,701 3,046 3,673 86,651 86,750 4,502 2,272 2,633 93,151 93,250 5,106 2,662 3,153 99,651 99,750 5,711 3,052 3,682 86,751 86,850 4,511 2,278 2,641 93,251 93,350 5,116 2,668 3,161 99,751 99,850 5,720 3,058 3,692 86,851 86,950 4,520 2,284 2,649 93,351 93,450 5,125 2,674 3,169 99,851 99,950 5,729 3,064 3,701 86,951 87,050 4,530 2,290 2,657 93,451 93,550 5,134 2,680 3,177 99,951 100,000 5,736 3,068 3,708 87,051 87,150 4,539 2,296 2,665 93,551 93,650 5,143 2,686 3,185 87,151 87,250 4,548 2,302 2,673 93,651 93,750 5,153 2,692 3,193 OVER $100,000 YOU MUST COMPUTE YOUR 87,251 87,350 4,558 2,308 2,681 93,751 93,850 5,162 2,698 3,201 TAX USING THE TAX RATE SCHEDULES. 87,351 87,450 4,567 2,314 2,689 93,851 93,950 5,171 2,704 3,209 87,451 87,550 4,576 2,320 2,697 93,951 94,050 5,181 2,710 3,217 87,551 87,650 4,585 2,326 2,705 94,051 94,150 5,190 2,716 3,225 87,651 87,750 4,595 2,332 2,713 94,151 94,250 5,199 2,722 3,233 87,751 87,850 4,604 2,338 2,721 94,251 94,350 5,209 2,728 3,241 87,851 87,950 4,613 2,344 2,729 94,351 94,450 5,218 2,734 3,249 87,951 88,050 4,623 2,350 2,737 94,451 94,550 5,227 2,740 3,257 88,051 88,150 4,632 2,356 2,745 94,551 94,650 5,236 2,746 3,265 88,151 88,250 4,641 2,362 2,753 94,651 94,750 5,246 2,752 3,273 88,251 88,350 4,651 2,368 2,761 94,751 94,850 5,255 2,758 3,281 88,351 88,450 4,660 2,374 2,769 94,851 94,950 5,264 2,764 3,289 88,451 88,550 4,669 2,380 2,777 94,951 95,050 5,274 2,770 3,297 88,551 88,650 4,678 2,386 2,785 95,051 95,150 5,283 2,776 3,305 88,651 88,750 4,688 2,392 2,793 95,151 95,250 5,292 2,782 3,313 88,751 88,850 4,697 2,398 2,801 95,251 95,350 5,302 2,788 3,321 88,851 88,950 4,706 2,404 2,809 95,351 95,450 5,311 2,794 3,329

Personal Income Tax Booklet 2025

8461253 FTB 3514 2025 Side 1 TAXABLE YEAR 2025 California Earned Income Tax CreditFORM 3514 Attach to your California Form 540, Form 540 2EZ, or Form 540NR. Your SSN or ITIN Before you begin: If you claim the California EITC even though you know you are not eligible, you may not be allowed to take the credit for up to 10 years. If you are claiming the California EITC, you must provide your date of birth (DOB), and spouse’s/RDP's DOB if filing jointly, on your California tax return. If you qualify for the California EITC, you may also qualify for the Young Child Tax Credit (YCTC) and/or the Foster Youth Tax Credit (FYTC). You may also qualify for the YCTC if you would otherwise have been allowed the California EITC but you have earned income of zero dollars or less. See instructions for additional information. Follow Step 1 through Step 11 in the instructions to determine if you meet the requirements to complete this form, and to figure the amount of the credit(s). Part I Qualifying Information (See Step 1 in the instructions before completing this part.) Part I Qualifying Information (See Step 1 in the instructions before completing this part.) 1 a Has the Internal Revenue Service (IRS) previously disallowed your federal Earned Income Credit (EIC)? . . b Has the Franchise Tax Board (FTB) previously disallowed your California EITC? . . . . . . . . . . . . . . . . . . . . . . 2 Federal adjusted gross income (AGI) (federal Form 1040 or 1040-SR, line 11b) . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Federal EIC (federal Form 1040 or 1040-SR, line 27a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Part II Investment Income Information Part II Investment Income Information 4 Investment Income. See instructions for Step 2 – Investment Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Part III Qualifying Child Information (See Step 3 in the instructions before completing this part.) Part III Qualifying Child Information (See Step 3 in the instructions before completing this part.) You must complete Part I and Part II before filling out Part III. If you are not claiming a qualifying child, skip Part III and go to Step 4 in the instructions. Qualifying Child Information (Complete line 5 through line 12 for each child under Child 1, Child 2, or Child 3, as applicable.) Child 1 Child 2 Child 3 5 First name. . . . . . 6 Last name . . . . . . 7 SSN or ITIN. See instructions. • • • 8 Date of birth (mm/dd/yyyy). If born after 2006 and the child is younger than you (or your spouse/RDP, if filing jointly), skip line 9a and line 9b; go to line 10. 9 a Was the child under age 24 at the end of 2025, a student, and younger than you (or your spouse/RDP, if filing jointly)? If yes, go to line 10. If no, go to line 9b. See instructions. b Was the child permanently and totally disabled during any part of 2025? If yes, go to line 10. If no, stop here. The child is not a qualifying child. 10 Child’s relationship to you. See instructions. TAXABLE YEAR 2025 California Earned Income Tax CreditFORM 3514 TAXABLE YEAR 2025 California Earned Income Tax CreditFORM 3514 TAXABLE YEAR 2025 California Earned Income Tax CreditFORM 3514 TAXABLE YEAR 2025 California Earned Income Tax CreditFORM 3514 For Privacy Notice, get FTB 1131 EN-SP. . 00 . . 00 00 11 Number of days child lived with you in California during 2025. Do not enter more than 365 days (or more than 366 days if it is a leap year). See instr. If you are separated from your spouse/registered domestic partner (RDP), filing a separate return, and meet the requirements to claim the California Earned Income Tax Credit (EITC) (see instructions), check here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • • • Name(s) as shown on tax return Yes Yes Yes Yes Yes Yes Yes Yes No No No No No No No No

8462253 Side 2 FTB 3514 2025 Child 1 Child 2 Child 3 12 Child’s physical address during 2025. See instructions. a Street address (number, street, and apt. no./ste. no.) a Street address (number, street, and apt. no./ste. no.) a Street address (number, street, and apt. no./ste. no.) Street address (number, street, and apt. no./ste. no.) Part IV California Earned Income (See Step 5 in the instructions.) Part IV California Earned Income (See Step 5 in the instructions.) 13 Wages, salaries, tips, and other employee compensation, subject to California withholding. See instructions . . 14 IHSS payments. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Prison inmate wages and/or pension or annuity from a nonqualified deferred compensation plan or a nongovernmental IRC Section 457 plan. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Subtract line 14 and line 15 from line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Nontaxable combat pay. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Business income or (loss). Enter amount from Worksheet 3, line 5. See instructions . . . . . . . . . . . . . . . . . . a Business name. . . . . . . . . . . . . . . b Business address . . . . . . . . . . . . . c Business license number . . . . . . . e Business code . . . . . . . . . . . . . . . Part V California Earned Income Tax Credit (Complete Step 6 in the instructions.) Part V California Earned Income Tax Credit (Complete Step 6 in the instructions.) 20 California EITC. Enter amount from California Earned Income Tax Credit Worksheet, Part III, line 6. This amount should also be entered on Form 540, line 75; or Form 540 2EZ, line 23a . . . . . . . . . . . . . . . . . . b City City b City b City c State State c State c State ZIP code . . . . . . . . 00 00 00 00 00 00 00 00 • 13 14 15 16 • 17 18 d SEIN. . . . . . . . . . . . . . . . . . . . . . . 19 California earned income. Add line 16, line 17, and line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 • 20 • d ZIP code d ZIP code d ZIP code

8463253 FTB 3514 2025 Side 3 Part VI Part-Year Resident California Earned Income Tax Credit (See Step 7 in the instructions.) Part VI Part-Year Resident California Earned Income Tax Credit (See Step 7 in the instructions.) 21 CA exemption credit percentage from Form 540NR, line 38. See instructions . . . . • • 22 Part-year resident EITC. Multiply line 20 by line 21. This amount should also be entered on Form 540NR, line 85 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 22 1,189 . . . . . . . . . . 00 00 00 00 00 00 00 . Primary Taxpayer Spouse/RDP • • • • 21 22 Part VII Young Child Tax Credit (See Step 8 in the instructions before completing this part.) Part VII Young Child Tax Credit (See Step 8 in the instructions before completing this part.) 23. California earned income. Enter the amount from form FTB 3514, line 19. If the amount entered here is greater than $0, do not complete line 23a or line 23b and continue on to line 24 23. California earned income. Enter the amount from form FTB 3514, line 19. If the amount entered here is greater than $0, do not complete line 23a or line 23b and continue on to line 24 . . . . . . . . . . . . . . . . . . . . 23 a Total wages, salaries, tips, and other employee compensation. See instructions . . b If your total net loss exceeds $35,640 or your federal AGI exceeds $32,900, check the box. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Available Young Child Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • If the amount on line 23 is $27,425 or less, skip line 25 through line 27 and enter $1,189 on line 28. If applicable, complete line 29 and line 30. • If the amount on line 23 is greater than $27,425, complete line 25 through line 28. If applicable, complete line 29 and line 30. 25 Excess earned income over threshold. Subtract $27,425 from line 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Divide line 25 by 100. Enter the result as a decimal out to two decimal places, do not round . . . . . . . . . . . . . 27 Reduction amount. Multiply line 26 by $21.71. Enter the result as a decimal out to two decimal places, do not round . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Young Child Tax Credit. • If you did not need to complete line 25 through line 27, your credit is the $1,189 from line 24. • If you completed lines 25 through 27, to compute your credit, subtract line 27 from line 24. If your credit amount is between $0 and $1, enter $1. If your credit amount is over $1, round to the nearest whole dollar. This amount should also be entered on Form 540, line 76; or Form 540 2EZ, line 23b . . . . . . . . . . . . . . . . . . Part VIII Part-Year Resident Young Child Tax Credit (See Step 9 in the instructions.) Part VIII Part-Year Resident Young Child Tax Credit (See Step 9 in the instructions.) 29 CA exemption credit percentage from Form 540NR, line 38. See instructions . . . . 30 Part-year resident YCTC. Multiply line 28 by line 29. This amount should also be entered on Form 540NR, line 86 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part IX Foster Youth Tax Credit (See Step 10 in the instructions before completing this part.) Part IX Foster Youth Tax Credit (See Step 10 in the instructions before completing this part.) 31 Who is claiming the FYTC? If both spouses/RDPs qualify, you must each check the box that applies to you. See instructions. a Primary Taxpayer: My name is the first name listed on this return . . . . . . . . . . . . . . . b Spouse/RDP: My name is listed as the spouse/RDP on this joint return . . . . . . . . . . . 32 Qualifying foster youth information. See instructions. a First name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Last name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23a 24 • 25 26 ◼27 • 28 29 • 30 • • •

8464253 Side 4 FTB 3514 2025 39 Foster Youth Tax Credit. • If you did not need to complete line 36 through line 38, and either the taxpayer or spouse/RDP is claiming the FYTC, the credit is the $1,189 from line 35. • If you did not need to complete line 36 through line 38, and both taxpayer and spouse/RDP are claiming the FYTC, the credit is the $2,378 from line 35. • If you completed line 36 through line 38, to compute your credit, subtract line 38 from line 35. If your credit amount is between $0 and $1, enter $1. If your credit amount is over $1, round to the nearest whole dollar. This amount should also be entered on Form 540, line 77; or Form 540 2EZ, line 23c . . . . . . . . . . . . . . . . . . Part X Part-Year Resident Foster Youth Tax Credit (See Step 11 in the instructions.) Part X Part-Year Resident Foster Youth Tax Credit (See Step 11 in the instructions.) 34 California earned income. Enter the amount from form FTB 3514, line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . a Primary Taxpayer: By checking the box and signing the tax return to which this form is attached, I certify that I am the primary taxpayer listed on this return and voluntarily consent and authorize the California Department of Social Services and any of its affiliated programs (including, but not limited to, CalWORKS and CalFRESH) to confirm or deny, and disclose relevant information to the State of California Franchise Tax Board regarding, my eligibility for the FYTC . . . . . . . . . . . . . b Spouse/RDP: By checking the box and signing the tax return to which this form is attached, I certify that I am the spouse/RDP listed on this joint return and voluntarily consent and authorize the California Department of Social Services and any of its affiliated programs (including, but not limited to, CalWORKS and CalFRESH) to confirm or deny, and disclose relevant information to the State of California Franchise Tax Board regarding, my eligibility for the FYTC . . . . . . . . . . . . . . . . . . . . . Note: Each individual who claims the FYTC and does not check the applicable box above must attach to this return a letter issued by a county or state agency confirming that individual’s status as a foster youth at or after age 13, or other proof of status, as a condition of receiving the FYTC. . . . . . 00 00 00 00 00 33 To better assist us in verifying your eligibility, please check the applicable box(es) below. See instructions. • • . . . 34 35 • If the amount on line 34 is $27,425 or less, skip line 36 through line 38 and enter on line 35 and line 39 the following amount. Bullet If either the taxpayer or spouse/RDP is claiming the FYTC, enter $1,189 on line 35 and line 39. Bullet If both taxpayer and spouse/RDP are claiming the FYTC, enter $2,378 on line 35 and line 39. If applicable, complete line 40 and line 41. • If the amount on line 34 is greater than $27,425, complete line 36 through line 38 and enter on line 35 the following amount. Bullet If either the taxpayer or spouse/RDP is claiming the FYTC, enter $1,189 on line 35. Bullet If both taxpayer and spouse/RDP are claiming the FYTC, enter $2,378 on line 35. If applicable, complete line 40 and line 41. 35 Available Foster Youth Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 36 36 Excess earned income over threshold. Subtract $27,425 from line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 Divide line 36 by 100. Enter the result as a decimal out to two decimal places, do not round . . . . . . . . . . . . . 37 38 Reduction amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ◼38 • If either the taxpayer or spouse/RDP is claiming the FYTC, multiply line 37 by $21.71. Enter the result as a decimal out to two decimal places, do not round. • If both taxpayer and spouse/RDP are claiming the FYTC, multiply line 37 by $43.42. Enter the result as a decimal out to two decimal places, do not round. • 39 40 40 CA exemption credit percentage from Form 540NR, line 38. See instructions . . . . • 41 41 Part-year resident FYTC. Multiply line 39 by line 40. This amount should also be entered on Form 540NR, line 87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . •

2025 Earned Income Tax Credit Table Caution: This is not a tax table. 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 If the amount you are Iflookingthe amountup fromyou are And your number of qualifying children is thelookingworksheetup fromis . . . And your number of qualifying children is leastIf If mounttheovera AndAndAndyourAndnumber of qualifying And leastAt ButOverNot 0 Your credit1 is . . . 2 3 $1 $50 2 7 9 10 2,001 2,050 132 585 689 775 51 100 5 22 26 29 2,051 2,100 135 600 706 794 101 150 8 36 43 48 2,101 2,150 138 614 723 813 151 200 11 51 60 67 2,151 2,200 141 629 740 832 201 250 15 65 77 86 2,201 2,250 145 643 757 851 251 300 18 80 94 105 2,251 2,300 148 658 774 870 301 350 21 94 111 125 2,301 2,350 151 672 791 890 351 400 24 109 128 144 2,351 2,400 154 687 808 909 401 450 28 123 145 163 2,401 2,450 158 701 825 928 451 500 31 137 162 182 2,451 2,500 161 715 842 947 501 550 34 152 179 201 2,501 2,550 164 730 859 966 551 600 37 166 196 220 2,551 2,600 167 744 876 985 601 650 41 181 213 239 2,601 2,650 171 759 893 1,004 651 700 44 195 230 258 2,651 2,700 174 773 910 1,023 701 750 47 210 247 278 2,701 2,750 177 788 927 1,043 751 800 50 224 264 297 2,751 2,800 180 802 944 1,062 801 850 54 239 281 316 2,801 2,850 184 817 961 1,081 851 900 57 253 298 335 2,851 2,900 187 831 978 1,100 901 950 60 267 315 354 2,901 2,950 190 845 995 1,119 951 1,000 63 282 332 373 2,951 3,000 193 860 1,012 1,138 1,001 1,050 67 296 349 392 3,001 3,050 197 874 1,029 1,157 1,051 1,100 70 311 366 411 3,051 3,100 200 889 1,046 1,176 1,101 1,150 73 325 383 431 3,101 3,150 203 903 1,063 1,196 1,151 1,200 76 340 400 450 3,151 3,200 206 918 1,080 1,215 1,201 1,250 80 354 417 469 3,201 3,250 210 932 1,097 1,234 1,251 1,300 83 369 434 488 3,251 3,300 213 947 1,114 1,253 1,301 1,350 86 383 451 507 3,301 3,350 216 961 1,131 1,272 1,351 1,400 89 398 468 526 3,351 3,400 219 976 1,148 1,291 1,401 1,450 93 412 485 545 3,401 3,450 223 990 1,165 1,310 1,451 1,500 96 426 502 564 3,451 3,500 226 1,004 1,182 1,329 1,501 1,550 99 441 519 584 3,501 3,550 229 1,019 1,199 1,349 1,551 1,600 102 455 536 603 3,551 3,600 232 1,033 1,216 1,368 1,601 1,650 106 470 553 622 3,601 3,650 236 1,048 1,233 1,387 1,651 1,700 109 484 570 641 3,651 3,700 239 1,062 1,250 1,406 1,701 1,750 112 499 587 660 3,701 3,750 242 1,077 1,267 1,425 1,751 1,800 115 513 604 679 3,751 3,800 246 1,091 1,284 1,444 1,801 1,850 119 528 621 698 3,801 3,850 249 1,106 1,301 1,463 1,851 1,900 122 542 638 717 3,851 3,900 252 1,120 1,318 1,482 1,901 1,950 125 556 655 737 3,901 3,950 255 1,134 1,335 1,502 1,951 2,000 128 571 672 756 3,951 4,000 259 1,149 1,352 1,521 Continued on next page. Page 22 FTB 3514 Booklet 2025

2025 Earned Income Tax Credit Table – Continued Caution: This is not a tax table. 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 If the amount you are looking up from looking up from the worksheet is . . . And your number of qualifying children is the worksheet is . . . And your number of qualifying children is At But Not 0 1 2 3 At But Not 0 1 2 3 least Over Your credit is . . . least Over Your credit is . . . 4,001 4,050 262 1,163 1,369 1,540 6,001 6,050 247 1,741 2,049 2,305 4,051 4,100 265 1,178 1,386 1,559 6,051 6,100 247 1,756 2,066 2,324 4,101 4,150 268 1,192 1,403 1,578 6,101 6,150 246 1,770 2,083 2,343 4,151 4,200 272 1,207 1,420 1,597 6,151 6,200 246 1,785 2,100 2,362 4,201 4,250 275 1,221 1,437 1,616 6,201 6,250 245 1,799 2,117 2,381 4,251 4,300 278 1,236 1,454 1,635 6,251 6,300 245 1,814 2,134 2,400 4,301 4,350 281 1,250 1,471 1,655 6,301 6,350 244 1,828 2,151 2,420 4,351 4,400 285 1,265 1,488 1,674 6,351 6,400 244 1,843 2,168 2,439 4,401 4,450 288 1,279 1,505 1,693 6,401 6,450 244 1,857 2,185 2,458 4,451 4,500 291 1,293 1,522 1,712 6,451 6,500 243 1,871 2,202 2,477 4,501 4,550 294 1,308 1,539 1,731 6,501 6,550 243 1,886 2,219 2,496 4,551 4,600 298 1,322 1,556 1,750 6,551 6,600 242 1,900 2,236 2,515 4,601 4,650 301 1,337 1,573 1,769 6,601 6,650 242 1,915 2,253 2,534 4,651 4,700 302 1,351 1,590 1,788 6,651 6,700 241 1,929 2,270 2,553 4,701 4,750 299 1,366 1,607 1,808 6,701 6,750 241 1,944 2,287 2,573 4,751 4,800 296 1,380 1,624 1,827 6,751 6,800 240 1,958 2,304 2,592 4,801 4,850 292 1,395 1,641 1,846 6,801 6,850 240 1,973 2,321 2,611 4,851 4,900 289 1,409 1,658 1,865 6,851 6,900 239 1,987 2,338 2,630 4,901 4,950 286 1,423 1,675 1,884 6,901 6,950 239 2,001 2,355 2,649 4,951 5,000 283 1,438 1,692 1,903 6,951 7,000 239 2,016 2,372 2,668 5,001 5,050 279 1,452 1,709 1,922 7,001 7,050 238 2,014 2,389 2,687 5,051 5,100 276 1,467 1,726 1,941 7,051 7,100 238 2,000 2,406 2,706 5,101 5,150 273 1,481 1,743 1,961 7,101 7,150 237 1,986 2,423 2,726 5,151 5,200 270 1,496 1,760 1,980 7,151 7,200 237 1,971 2,440 2,745 5,201 5,250 266 1,510 1,777 1,999 7,201 7,250 236 1,957 2,457 2,764 5,251 5,300 263 1,525 1,794 2,018 7,251 7,300 236 1,942 2,474 2,783 5,301 5,350 260 1,539 1,811 2,037 7,301 7,350 235 1,928 2,491 2,802 5,351 5,400 257 1,554 1,828 2,056 7,351 7,400 235 1,913 2,508 2,821 5,401 5,450 253 1,568 1,845 2,075 7,401 7,450 234 1,899 2,525 2,840 5,451 5,500 252 1,582 1,862 2,094 7,451 7,500 234 1,884 2,542 2,859 5,501 5,550 252 1,597 1,879 2,114 7,501 7,550 233 1,870 2,559 2,879 5,551 5,600 251 1,611 1,896 2,133 7,551 7,600 233 1,856 2,576 2,898 5,601 5,650 251 1,626 1,913 2,152 7,601 7,650 233 1,841 2,593 2,917 5,651 5,700 250 1,640 1,930 2,171 7,651 7,700 232 1,827 2,610 2,936 5,701 5,750 250 1,655 1,947 2,190 7,701 7,750 232 1,812 2,627 2,955 5,751 5,800 250 1,669 1,964 2,209 7,751 7,800 231 1,798 2,644 2,974 5,801 5,850 249 1,684 1,981 2,228 7,801 7,850 231 1,783 2,661 2,993 5,851 5,900 249 1,698 1,998 2,247 7,851 7,900 230 1,769 2,678 3,012 5,901 5,950 248 1,712 2,015 2,267 7,901 7,950 230 1,754 2,695 3,032 5,951 6,000 248 1,727 2,032 2,286 7,951 8,000 229 1,740 2,712 3,051 Continued on next page. FTB 3514 Booklet 2025 Page 23

2025 Earned Income Tax Credit Table – Continued Caution: This is not a tax table. 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 If the amount you are looking up from looking up from the worksheet is . . . And your number of qualifying children is the worksheet is . . . And your number of qualifying children is At But Not 0 1 2 3 At But Not 0 1 2 3 least Over Your credit is . . . least Over Your credit is . . . 8,001 8,050 229 1,725 2,729 3,070 10,001 10,050 211 1,147 3,271 3,680 8,051 8,100 228 1,711 2,746 3,089 10,051 10,100 210 1,133 3,254 3,661 8,101 8,150 228 1,697 2,763 3,108 10,101 10,150 210 1,119 3,237 3,642 8,151 8,200 228 1,682 2,780 3,127 10,151 10,200 209 1,104 3,220 3,622 8,201 8,250 227 1,668 2,797 3,146 10,201 10,250 209 1,090 3,203 3,603 8,251 8,300 227 1,653 2,814 3,165 10,251 10,300 208 1,075 3,186 3,584 8,301 8,350 226 1,639 2,831 3,185 10,301 10,350 208 1,061 3,169 3,565 8,351 8,400 226 1,624 2,848 3,204 10,351 10,400 207 1,046 3,152 3,546 8,401 8,450 225 1,610 2,865 3,223 10,401 10,450 207 1,032 3,135 3,527 8,451 8,500 225 1,595 2,882 3,242 10,451 10,500 206 1,017 3,118 3,508 8,501 8,550 224 1,581 2,899 3,261 10,501 10,550 206 1,003 3,101 3,489 8,551 8,600 224 1,567 2,916 3,280 10,551 10,600 205 989 3,084 3,469 8,601 8,650 223 1,552 2,933 3,299 10,601 10,650 205 974 3,067 3,450 8,651 8,700 223 1,538 2,950 3,318 10,651 10,700 205 960 3,050 3,431 8,701 8,750 222 1,523 2,967 3,338 10,701 10,750 204 945 3,033 3,412 8,751 8,800 222 1,509 2,984 3,357 10,751 10,800 204 931 3,016 3,393 8,801 8,850 222 1,494 3,001 3,376 10,801 10,850 203 916 2,999 3,374 8,851 8,900 221 1,480 3,018 3,395 10,851 10,900 203 902 2,982 3,355 8,901 8,950 221 1,465 3,035 3,414 10,901 10,950 202 887 2,965 3,336 8,951 9,000 220 1,451 3,052 3,433 10,951 11,000 202 873 2,948 3,316 9,001 9,050 220 1,436 3,069 3,452 11,001 11,050 201 858 2,931 3,297 9,051 9,100 219 1,422 3,086 3,471 11,051 11,100 201 844 2,914 3,278 9,101 9,150 219 1,408 3,103 3,491 11,101 11,150 200 830 2,897 3,259 9,151 9,200 218 1,393 3,120 3,510 11,151 11,200 200 815 2,880 3,240 9,201 9,250 218 1,379 3,137 3,529 11,201 11,250 200 801 2,863 3,221 9,251 9,300 217 1,364 3,154 3,548 11,251 11,300 199 786 2,846 3,202 9,301 9,350 217 1,350 3,171 3,567 11,301 11,350 199 772 2,829 3,183 9,351 9,400 216 1,335 3,188 3,586 11,351 11,400 198 757 2,812 3,163 9,401 9,450 216 1,321 3,205 3,605 11,401 11,450 198 743 2,795 3,144 9,451 9,500 216 1,306 3,222 3,624 11,451 11,500 197 728 2,778 3,125 9,501 9,550 215 1,292 3,239 3,644 11,501 11,550 197 714 2,761 3,106 9,551 9,600 215 1,278 3,256 3,663 11,551 11,600 196 700 2,744 3,087 9,601 9,650 214 1,263 3,273 3,682 11,601 11,650 196 685 2,727 3,068 9,651 9,700 214 1,249 3,290 3,701 11,651 11,700 195 671 2,710 3,049 9,701 9,750 213 1,234 3,307 3,720 11,701 11,750 195 656 2,693 3,030 9,751 9,800 213 1,220 3,324 3,739 11,751 11,800 194 642 2,676 3,010 9,801 9,850 212 1,205 3,339 3,756 11,801 11,850 194 634 2,659 2,991 9,851 9,900 212 1,191 3,322 3,737 11,851 11,900 194 632 2,642 2,972 9,901 9,950 211 1,176 3,305 3,718 11,901 11,950 193 631 2,625 2,953 9,951 10,000 211 1,162 3,288 3,699 11,951 12,000 193 629 2,608 2,934 Continued on next page. Page 24 FTB 3514 Booklet 2025

2025 Earned Income Tax Credit Table – Continued Caution: This is not a tax table. 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 If the amount you are looking up from looking up from the worksheet is . . . And your number of qualifying children is the worksheet is . . . And your number of qualifying children is At But Not 0 1 2 3 At But Not 0 1 2 3 least Over Your credit is . . . least Over Your credit is . . . 12,001 12,050 192 628 2,591 2,915 14,001 14,050 174 568 1,911 2,150 12,051 12,100 192 626 2,574 2,896 14,051 14,100 173 566 1,894 2,131 12,101 12,150 191 625 2,557 2,877 14,101 14,150 173 565 1,877 2,112 12,151 12,200 191 623 2,540 2,857 14,151 14,200 172 563 1,860 2,092 12,201 12,250 190 622 2,523 2,838 14,201 14,250 172 562 1,843 2,073 12,251 12,300 190 620 2,506 2,819 14,251 14,300 172 560 1,826 2,054 12,301 12,350 189 619 2,489 2,800 14,301 14,350 171 559 1,809 2,035 12,351 12,400 189 617 2,472 2,781 14,351 14,400 171 557 1,792 2,016 12,401 12,450 188 616 2,455 2,762 14,401 14,450 170 556 1,775 1,997 12,451 12,500 188 614 2,438 2,743 14,451 14,500 170 554 1,758 1,978 12,501 12,550 188 613 2,421 2,724 14,501 14,550 169 553 1,741 1,959 12,551 12,600 187 611 2,404 2,704 14,551 14,600 169 551 1,724 1,939 12,601 12,650 187 610 2,387 2,685 14,601 14,650 168 550 1,707 1,920 12,651 12,700 186 608 2,370 2,666 14,651 14,700 168 548 1,690 1,901 12,701 12,750 186 607 2,353 2,647 14,701 14,750 167 547 1,673 1,882 12,751 12,800 185 605 2,336 2,628 14,751 14,800 167 545 1,656 1,863 12,801 12,850 185 604 2,319 2,609 14,801 14,850 166 544 1,639 1,844 12,851 12,900 184 602 2,302 2,590 14,851 14,900 166 542 1,622 1,825 12,901 12,950 184 601 2,285 2,571 14,901 14,950 166 541 1,605 1,806 12,951 13,000 183 599 2,268 2,551 14,951 15,000 165 539 1,588 1,786 13,001 13,050 183 598 2,251 2,532 15,001 15,050 165 538 1,571 1,767 13,051 13,100 183 596 2,234 2,513 15,051 15,100 164 536 1,554 1,748 13,101 13,150 182 595 2,217 2,494 15,101 15,150 164 535 1,537 1,729 13,151 13,200 182 593 2,200 2,475 15,151 15,200 163 533 1,520 1,710 13,201 13,250 181 592 2,183 2,456 15,201 15,250 163 532 1,503 1,691 13,251 13,300 181 590 2,166 2,437 15,251 15,300 162 530 1,486 1,672 13,301 13,350 180 589 2,149 2,418 15,301 15,350 162 529 1,469 1,653 13,351 13,400 180 587 2,132 2,398 15,351 15,400 161 527 1,452 1,633 13,401 13,450 179 586 2,115 2,379 15,401 15,450 161 526 1,435 1,614 13,451 13,500 179 584 2,098 2,360 15,451 15,500 160 524 1,418 1,595 13,501 13,550 178 583 2,081 2,341 15,501 15,550 160 523 1,401 1,576 13,551 13,600 178 581 2,064 2,322 15,551 15,600 160 521 1,384 1,557 13,601 13,650 177 580 2,047 2,303 15,601 15,650 159 520 1,367 1,538 13,651 13,700 177 578 2,030 2,284 15,651 15,700 159 518 1,350 1,519 13,701 13,750 177 577 2,013 2,265 15,701 15,750 158 517 1,333 1,500 13,751 13,800 176 575 1,996 2,245 15,751 15,800 158 515 1,316 1,480 13,801 13,850 176 574 1,979 2,226 15,801 15,850 157 514 1,299 1,461 13,851 13,900 175 572 1,962 2,207 15,851 15,900 157 512 1,282 1,442 13,901 13,950 175 571 1,945 2,188 15,901 15,950 156 511 1,265 1,423 13,951 14,000 174 569 1,928 2,169 15,951 16,000 156 509 1,248 1,404 Continued on next page. FTB 3514 Booklet 2025 Page 25

2025 Earned Income Tax Credit Table – Continued Caution: This is not a tax table. 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 If the amount you are looking up from looking up from the worksheet is . . . And your number of qualifying children is the worksheet is . . . And your number of qualifying children is At But Not 0 1 2 3 At But Not 0 1 2 3 least Over Your credit is . . . least Over Your credit is . . . 16,001 16,050 155 508 1,231 1,385 18,001 18,050 137 447 624 633 16,051 16,100 155 506 1,214 1,366 18,051 18,100 137 446 622 631 16,101 16,150 155 505 1,197 1,347 18,101 18,150 136 444 620 629 16,151 16,200 154 503 1,180 1,327 18,151 18,200 136 443 618 626 16,201 16,250 154 502 1,163 1,308 18,201 18,250 135 441 616 624 16,251 16,300 153 500 1,146 1,289 18,251 18,300 135 440 614 622 16,301 16,350 153 499 1,129 1,270 18,301 18,350 134 438 612 620 16,351 16,400 152 497 1,112 1,251 18,351 18,400 134 437 610 618 16,401 16,450 152 496 1,095 1,232 18,401 18,450 133 435 608 616 16,451 16,500 151 494 1,078 1,213 18,451 18,500 133 434 605 614 16,501 16,550 151 493 1,061 1,194 18,501 18,550 132 432 603 612 16,551 16,600 150 491 1,044 1,174 18,551 18,600 132 431 601 609 16,601 16,650 150 490 1,027 1,155 18,601 18,650 132 429 599 607 16,651 16,700 149 488 1,010 1,136 18,651 18,700 131 428 597 605 16,701 16,750 149 487 993 1,117 18,701 18,750 131 426 595 603 16,751 16,800 149 485 976 1,098 18,751 18,800 130 425 593 601 16,801 16,850 148 484 959 1,079 18,801 18,850 130 423 591 599 16,851 16,900 148 482 942 1,060 18,851 18,900 129 422 589 597 16,901 16,950 147 481 925 1,041 18,901 18,950 129 420 587 595 16,951 17,000 147 479 908 1,021 18,951 19,000 128 419 584 592 17,001 17,050 146 477 891 1,002 19,001 19,050 128 417 582 590 17,051 17,100 146 476 874 983 19,051 19,100 127 416 580 588 17,101 17,150 145 474 857 964 19,101 19,150 127 414 578 586 17,151 17,200 145 473 840 945 19,151 19,200 127 413 576 584 17,201 17,250 144 471 823 926 19,201 19,250 126 411 574 582 17,251 17,300 144 470 806 907 19,251 19,300 126 410 572 580 17,301 17,350 144 468 789 888 19,301 19,350 125 408 570 577 17,351 17,400 143 467 772 868 19,351 19,400 125 407 568 575 17,401 17,450 143 465 755 849 19,401 19,450 124 405 566 573 17,451 17,500 142 464 738 830 19,451 19,500 124 404 563 571 17,501 17,550 142 462 721 811 19,501 19,550 123 402 561 569 17,551 17,600 141 461 704 792 19,551 19,600 123 401 559 567 17,601 17,650 141 459 687 773 19,601 19,650 122 399 557 565 17,651 17,700 140 458 670 754 19,651 19,700 122 398 555 563 17,701 17,750 140 456 653 735 19,701 19,750 121 396 553 560 17,751 17,800 139 455 636 715 19,751 19,800 121 395 551 558 17,801 17,850 139 453 633 696 19,801 19,850 121 393 549 556 17,851 17,900 138 452 631 677 19,851 19,900 120 392 547 554 17,901 17,950 138 450 629 658 19,901 19,950 120 390 545 552 17,951 18,000 138 449 626 639 19,951 20,000 119 389 542 550 Continued on next page. Page 26 FTB 3514 Booklet 2025

2025 Earned Income Tax Credit Table – Continued Caution: This is not a tax table. 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 If the amount you are looking up from looking up from the worksheet is . . . And your number of qualifying children is the worksheet is . . . And your number of qualifying children is At But Not 0 1 2 3 At But Not 0 1 2 3 least Over Your credit is . . . least Over Your credit is . . . 20,001 20,050 119 387 540 548 22,001 22,050 100 327 456 463 20,051 20,100 118 386 538 546 22,051 22,100 100 326 454 460 20,101 20,150 118 384 536 543 22,101 22,150 99 324 452 458 20,151 20,200 117 383 534 541 22,151 22,200 99 323 450 456 20,201 20,250 117 381 532 539 22,201 22,250 99 321 448 454 20,251 20,300 116 380 530 537 22,251 22,300 98 320 446 452 20,301 20,350 116 378 528 535 22,301 22,350 98 318 444 450 20,351 20,400 116 377 526 533 22,351 22,400 97 317 442 448 20,401 20,450 115 375 524 531 22,401 22,450 97 315 440 445 20,451 20,500 115 374 521 529 22,451 22,500 96 314 438 443 20,501 20,550 114 372 519 526 22,501 22,550 96 312 435 441 20,551 20,600 114 371 517 524 22,551 22,600 95 310 433 439 20,601 20,650 113 369 515 522 22,601 22,650 95 309 431 437 20,651 20,700 113 368 513 520 22,651 22,700 94 307 429 435 20,701 20,750 112 366 511 518 22,701 22,750 94 306 427 433 20,751 20,800 112 365 509 516 22,751 22,800 93 304 425 431 20,801 20,850 111 363 507 514 22,801 22,850 93 303 423 428 20,851 20,900 111 362 505 511 22,851 22,900 93 301 421 426 20,901 20,950 110 360 503 509 22,901 22,950 92 300 419 424 20,951 21,000 110 359 500 507 22,951 23,000 92 298 417 422 21,001 21,050 110 357 498 505 23,001 23,050 91 297 414 420 21,051 21,100 109 356 496 503 23,051 23,100 91 295 412 418 21,101 21,150 109 354 494 501 23,101 23,150 90 294 410 416 21,151 21,200 108 353 492 499 23,151 23,200 90 292 408 414 21,201 21,250 108 351 490 497 23,201 23,250 89 291 406 411 21,251 21,300 107 350 488 494 23,251 23,300 89 289 404 409 21,301 21,350 107 348 486 492 23,301 23,350 88 288 402 407 21,351 21,400 106 347 484 490 23,351 23,400 88 286 400 405 21,401 21,450 106 345 482 488 23,401 23,450 88 285 398 403 21,451 21,500 105 344 479 486 23,451 23,500 87 283 396 401 21,501 21,550 105 342 477 484 23,501 23,550 87 282 393 399 21,551 21,600 104 341 475 482 23,551 23,600 86 280 391 397 21,601 21,650 104 339 473 480 23,601 23,650 86 279 389 394 21,651 21,700 104 338 471 477 23,651 23,700 85 277 387 392 21,701 21,750 103 336 469 475 23,701 23,750 85 276 385 390 21,751 21,800 103 335 467 473 23,751 23,800 84 274 383 388 21,801 21,850 102 333 465 471 23,801 23,850 84 273 381 386 21,851 21,900 102 332 463 469 23,851 23,900 83 271 379 384 21,901 21,950 101 330 461 467 23,901 23,950 83 270 377 382 21,951 22,000 101 329 458 465 23,951 24,000 82 268 375 379 Continued on next page. FTB 3514 Booklet 2025 Page 27

2025 Earned Income Tax Credit Table – Continued Caution: This is not a tax table. 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 If the amount you are looking up from looking up from the worksheet is . . . And your number of qualifying children is the worksheet is . . . And your number of qualifying children is At But Not 0 1 2 3 At But Not 0 1 2 3 least Over Your credit is . . . least Over Your credit is . . . 24,001 24,050 82 267 372 377 26,001 26,050 64 207 288 292 24,051 24,100 82 265 370 375 26,051 26,100 63 205 286 290 24,101 24,150 81 264 368 373 26,101 26,150 63 204 284 288 24,151 24,200 81 262 366 371 26,151 26,200 62 202 282 286 24,201 24,250 80 261 364 369 26,201 26,250 62 201 280 284 24,251 24,300 80 259 362 367 26,251 26,300 61 199 278 282 24,301 24,350 79 258 360 365 26,301 26,350 61 198 276 279 24,351 24,400 79 256 358 362 26,351 26,400 60 196 274 277 24,401 24,450 78 255 356 360 26,401 26,450 60 195 272 275 24,451 24,500 78 253 354 358 26,451 26,500 60 193 270 273 24,501 24,550 77 252 351 356 26,501 26,550 59 192 267 271 24,551 24,600 77 250 349 354 26,551 26,600 59 190 265 269 24,601 24,650 76 249 347 352 26,601 26,650 58 189 263 267 24,651 24,700 76 247 345 350 26,651 26,700 58 187 261 264 24,701 24,750 76 246 343 348 26,701 26,750 57 186 259 262 24,751 24,800 75 244 341 345 26,751 26,800 57 184 257 260 24,801 24,850 75 243 339 343 26,801 26,850 56 183 255 258 24,851 24,900 74 241 337 341 26,851 26,900 56 181 253 256 24,901 24,950 74 240 335 339 26,901 26,950 55 180 251 254 24,951 25,000 73 238 333 337 26,951 27,000 55 178 249 252 25,001 25,050 73 237 330 335 27,001 27,050 54 177 246 250 25,051 25,100 72 235 328 333 27,051 27,100 54 175 244 247 25,101 25,150 72 234 326 330 27,101 27,150 54 174 242 245 25,151 25,200 71 232 324 328 27,151 27,200 53 172 240 243 25,201 25,250 71 231 322 326 27,201 27,250 53 171 238 241 25,251 25,300 71 229 320 324 27,251 27,300 52 169 236 239 25,301 25,350 70 228 318 322 27,301 27,350 52 168 234 237 25,351 25,400 70 226 316 320 27,351 27,400 51 166 232 235 25,401 25,450 69 225 314 318 27,401 27,450 51 165 230 233 25,451 25,500 69 223 312 316 27,451 27,500 50 163 228 230 25,501 25,550 68 222 309 313 27,501 27,550 50 162 225 228 25,551 25,600 68 220 307 311 27,551 27,600 49 160 223 226 25,601 25,650 67 219 305 309 27,601 27,650 49 159 221 224 25,651 25,700 67 217 303 307 27,651 27,700 48 157 219 222 25,701 25,750 66 216 301 305 27,701 27,750 48 156 217 220 25,751 25,800 66 214 299 303 27,751 27,800 48 154 215 218 25,801 25,850 65 213 297 301 27,801 27,850 47 153 213 216 25,851 25,900 65 211 295 299 27,851 27,900 47 151 211 213 25,901 25,950 65 210 293 296 27,901 27,950 46 150 209 211 25,951 26,000 64 208 291 294 27,951 28,000 46 148 207 209 Continued on next page. Page 28 FTB 3514 Booklet 2025

2025 Earned Income Tax Credit Table – Continued Caution: This is not a tax table. 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 If the amount you are looking up from looking up from the worksheet is . . . And your number of qualifying children is the worksheet is . . . And your number of qualifying children is At But Not 0 1 2 3 At But Not 0 1 2 3 least Over Your credit is . . . least Over Your credit is . . . 28,001 28,050 45 147 204 207 30,001 30,050 27 86 120 122 28,051 28,100 45 145 202 205 30,051 30,100 26 85 118 120 28,101 28,150 44 143 200 203 30,101 30,150 26 83 116 118 28,151 28,200 44 142 198 201 30,151 30,200 26 82 114 115 28,201 28,250 43 140 196 198 30,201 30,250 25 80 112 113 28,251 28,300 43 139 194 196 30,251 30,300 25 79 110 111 28,301 28,350 43 137 192 194 30,301 30,350 24 77 108 109 28,351 28,400 42 136 190 192 30,351 30,400 24 76 106 107 28,401 28,450 42 134 188 190 30,401 30,450 23 74 104 105 28,451 28,500 41 133 186 188 30,451 30,500 23 73 102 103 28,501 28,550 41 131 183 186 30,501 30,550 22 71 99 101 28,551 28,600 40 130 181 184 30,551 30,600 22 70 97 98 28,601 28,650 40 128 179 181 30,601 30,650 21 68 95 96 28,651 28,700 39 127 177 179 30,651 30,700 21 67 93 94 28,701 28,750 39 125 175 177 30,701 30,750 20 65 91 92 28,751 28,800 38 124 173 175 30,751 30,800 20 64 89 90 28,801 28,850 38 122 171 173 30,801 30,850 20 62 87 88 28,851 28,900 37 121 169 171 30,851 30,900 19 61 85 86 28,901 28,950 37 119 167 169 30,901 30,950 19 59 83 84 28,951 29,000 37 118 165 167 30,951 31,000 18 58 81 81 29,001 29,050 36 116 162 164 31,001 31,050 18 56 78 79 29,051 29,100 36 115 160 162 31,051 31,100 17 55 76 77 29,101 29,150 35 113 158 160 31,101 31,150 17 53 74 75 29,151 29,200 35 112 156 158 31,151 31,200 16 52 72 73 29,201 29,250 34 110 154 156 31,201 31,250 16 50 70 71 29,251 29,300 34 109 152 154 31,251 31,300 15 49 68 69 29,301 29,350 33 107 150 152 31,301 31,350 15 47 66 66 29,351 29,400 33 106 148 150 31,351 31,400 15 46 64 64 29,401 29,450 32 104 146 147 31,401 31,450 14 44 62 62 29,451 29,500 32 103 144 145 31,451 31,500 14 43 60 60 29,501 29,550 32 101 141 143 31,501 31,550 13 41 57 58 29,551 29,600 31 100 139 141 31,551 31,600 13 40 55 56 29,601 29,650 31 98 137 139 31,601 31,650 12 38 53 54 29,651 29,700 30 97 135 137 31,651 31,700 12 37 51 52 29,701 29,750 30 95 133 135 31,701 31,750 11 35 49 49 29,751 29,800 29 94 131 132 31,751 31,800 11 34 47 47 29,801 29,850 29 92 129 130 31,801 31,850 10 32 45 45 29,851 29,900 28 91 127 128 31,851 31,900 10 31 43 43 29,901 29,950 28 89 125 126 31,901 31,950 9 29 41 41 29,951 30,000 27 88 123 124 31,951 32,000 9 28 39 39 Continued on next page. FTB 3514 Booklet 2025 Page 29

2025 Earned Income Tax Credit Table – Continued Caution: This is not a tax table. 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 At But Not 0 1 2 3 least Over Your credit is . . . 32,001 32,050 9 26 36 37 32,051 32,100 8 25 34 35 32,101 32,150 8 23 32 32 32,151 32,200 7 22 30 30 32,201 32,250 7 20 28 28 32,251 32,300 6 19 26 26 32,301 32,350 6 17 24 24 32,351 32,400 5 16 22 22 32,401 32,450 5 14 20 20 32,451 32,500 4 13 18 17 32,501 32,550 4 11 16 15 32,551 32,600 4 10 13 13 32,601 32,650 3 8 11 11 32,651 32,700 3 7 9 9 32,701 32,750 2 5 7 7 32,751 32,800 2 4 5 5 32,801 32,850 1 2 3 3 32,851 32,900 1 1 1 1 Page 30 FTB 3514 Booklet 2025

Page 8 FTB 3514 Booklet 2025 California Earned Income Tax Credit Worksheet Part I All Filers 1 Enter your California earned income from form FTB 3514, line 19. 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 or 1040-SR, line 11b (federal AGI) . . . . . . . . . . . . . . 3 _________________ 4 Are the amounts on line 1 and line 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 5 If you have: Bullet No qualifying children, is the amount on line 3 less than $4,661? Bullet 1 qualifying child, is the amount on line 3 less than $6,998? Bullet 2 or more qualifying children, is the amount on line 3 less than $9,823? 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 Compare the amounts on line 5 and line 2, enter the smaller amount on line 6. Part III Your Earned Income Tax Credit Part III Your Earned Income Tax Credit Part III Your Earned Income Tax Credit 6 This is your California earned income tax credit. Enter this amount on form FTB 3514, line 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Step 6 How to Figure the California EITC Complete the California Earned Income Tax Credit Worksheet below only if you have earned income greater than zero on line 19. If you file Form 540 or 540 2EZ, after completing Step 6, skip Step 7 and go to Step 8. If you file Form 540NR, after completing Step 6, go to Step 7. If your earned income on line 19 is zero or less, you are not eligible for EITC. However, you may be eligible for the YCTC. Skip Step 6 and Step 7 and go to Step 8 to see if you qualify for the YCTC.

(continued on next page)

Members of the Franchise Tax Board Malia M. Cohen, Chair Ted Gaines, Member Joe Stephenshaw, Member 2025 California Earned Income Tax Credit Booklet. 3514 California Forms & Instructions 2025 California Earned Income Tax Credit Booklet. 3514 California Forms & Instructions 2025 California Earned Income Tax Credit Booklet. 3514 California Forms & Instructions This booklet contains: Form FTB 3514, California Earned Income Tax Credit2025 California Earned Income Tax Credit Booklet. 3514 California Forms & Instructions COVER GRAPHICS OMITTED FOR DOWNLOADING SPEED

Page 2 FTB 3514 Booklet 2025 Table of Contents Instructions for Form FTB 3514 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 General Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Form FTB 3514, California Earned Income Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13, 17 2025 Earned Income Tax Credit Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Franchise Tax Board Privacy Notice on Collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Automated Phone Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Go to ftb.ca.gov for: • MyFTB – view payments, balance due, and withholding information . • Web Pay – pay income taxes . Choose your payment date up to one year in advance . • CalFile – e-file your personal income tax return . ONLIN E SERVICES • Refund Status – find out when we authorized your refund . • Installment Agreement – request to make monthly payments . • Subscription Services – sign up to receive emails on a variety of tax topics . • Tax forms and publications . • FTB legal notices, rulings, and regulations . • FTB’s analysis of pending legislation . • Internal procedure manuals to learn how we administer law .

FTB 3514 Booklet 2025 Page 3 2025 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, 2025, and to the California Revenue and Taxation Code (R&TC). General Information In general, for taxable years beginning on or after January 1, 2025, California law conforms to the Internal Revenue Code (IRC) as of January 1, 2025. 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), California Adjustments – Residents, or Schedule CA (540NR), California Adjustments – Nonresidents or Part-Year Residents, 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. Registered Domestic Partners (R D Ps) For purposes of California income tax, references to a spouse, husband, or wife also refer to a California 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. California Earned Income Tax Credit The refundable California Earned Income Tax Credit (EITC) is available to taxpayers who earned wage income subject to California withholding and/or have net earnings from self-employment. This credit is similar to the federal Earned Income Credit (EIC) but with different income limitations. The California EITC reduces your California tax obligation, or allows a refund if no California tax is due. You do not need a child to qualify, but must file a California income tax return to claim the credit and attach a completed form FTB 3514, California Earned Income Tax Credit. Young Child Tax Credit For taxable years beginning on or after January 1, 2019, the refundable Young Child Tax Credit (YCTC) is available to taxpayers who also qualify for the California EITC and who have at least one qualifying child who is younger than six years old as of the last day of the taxable year. For the current taxable year, the maximum amount of credit allowable for a qualified taxpayer is $1,189 and the credit amount phases out as earned income exceeds the threshold amount of $27,425, and completely phases out at $32,901. For taxable years beginning on or after January 1, 2022, California expanded the YCTC eligibility to include an eligible individual with a qualifying child who would otherwise have been allowed the California EITC but the individual has earned income of zero dollars or less, does not have net losses in excess of $35,640 in the current taxable year, and does not have wages, salaries, tips, and other employee compensation in excess of $35,640 in the current taxable year. For more information, see Step 8, Qualifications of Young Child Tax Credit

(YCTC), in the instructions, R&TC Section 17052.1, or go to ftb.ca.gov and search for yctc. Foster Youth Tax Credit For taxable years beginning on or after January 1, 2022, the refundable Foster Youth Tax Credit (FYTC) is available to an individual and/or spouse/RDP age 18 to 25, who is allowed the California EITC for the taxable year, was in foster care while 13 years of age or older and placed through the California foster care system. For the current taxable year, the maximum amount of credit allowable for each eligible taxpayer is $1,189 and the credit amount phases out as earned income exceeds the threshold amount of $27,425, and completely phases out at $32,901. For more information, see Step 10, Qualifications for Foster Youth Tax Credit (FYTC), in the instructions, or R&TC Section 17052.2, or go to ftb.ca.gov and search for fytc. California Hope, Opportunity, Perseverance, and Empowerment (H O P E) for Children Trust Account Program The California HOPE for Children Trust Account Act created the California HOPE for Children Trust Account Program for the purpose of providing an eligible child with a HOPE trust account. For purposes of eligibility for the California EITC and YCTC, for taxable years beginning on or after January 1, 2023, any funds deposited, any investment returns accrued, and any accrued interest in a HOPE trust account and any funds from a HOPE trust account that is withdrawn or transferred by an eligible youth are not considered earned income. For more information, see R&TC Section 17141.5. Special Rule for Separated Spouses/R D Ps The federal American Rescue Plan Act of 2021 allows married taxpayers who file married filing separately for federal purposes and who meet certain requirements to qualify for the federal Earned Income Tax Credit. California law conforms to these changes for purposes of eligibility for California EITC. For more information, see Specific Instructions, Special Rule for Separated Spouses/RDPs. Taxpayers with Individual Taxpayer Identification Number For taxable years beginning on or after January 1, 2022, taxpayers who claim the EITC, YCTC, and FYTC using an Individual Taxpayer Identification Number (ITIN) may, upon request of the Franchise Tax Board (FTB), use identifying documents acceptable for purposes of obtaining a California identification card as authorized by the California Vehicle Code and related regulations for purposes of establishing documents acceptable to prove identity, in addition to other documents already listed under Specific Instructions for line 7, “Valid ITIN” section. Expansion for Credits Eligibility For taxable years beginning on or after January 1, 2020, California expanded EITC and YCTC eligibility to allow either the federal ITIN or the Social Security Number (SSN) to be used by all eligible individuals, their spouses, and qualifying children. If an ITIN is used, eligible individuals should provide identifying documents upon request of the FTB. Any valid SSN can be used, not only those that are valid for work. Additionally, upon receiving a valid SSN, the individual should notify the FTB in the time and manner prescribed by the FTB. The YCTC is available if the eligible individual or spouse has a qualifying child younger than six years old. For more information, see General Information B, Differences in California and Federal Law, Specific Instructions for line 7, and go to ftb.ca.gov and search for eitc. Worker Status: Employees and Independent Contractors Some individuals may be classified as independent contractors for federal purposes and employees for California purposes, which may also cause changes in how their income and deductions are classified. For more information, see Specific Instructions, Step 5, line 13 and line 18. A Purpose Use form FTB 3514 to determine whether you qualify to claim the EITC, YCTC, and FYTC, provide information about your qualifying children, if applicable, and to figure the amount of your credits.

Page 4 FTB 3514 Booklet 2025 B Differences in California and Federal Law The differences between California and federal law for the Earned Income Tax Credit are as follows: Bullet California allows this credit for wage income (wages, salaries, tips and other employee compensation) that is subject to California withholding. Bullet If you (or your spouse/RDP if filing a joint return) were a nonresident of California for half of the year or more, you (and your spouse/RDP if filing a joint return) are not eligible for the credit. Bullet Both your earned income and federal adjusted gross income (AGI) must be less than $32,901 to qualify for the California credit. Bullet An eligible individual without a qualifying child is 18 years or older for the California credit. Bullet You may elect to include all of your (and/or all of your spouse’s/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. Bullet You may elect to include or exclude Medicaid waiver payments or In Home Supportive Services (IHSS) payment from earned income for the California credit, whether or not you elect to include or exclude them for the federal credit. Bullet California allows this credit to eligible individuals and their spouses who have a valid federal ITIN or who have qualifying children who have a valid federal ITIN. Bullet For California purposes, any funds deposited, any investment returns accrued, and any accrued interest in a HOPE trust account and any funds from a HOPE trust account that is withdrawn or transferred by an eligible youth are not considered earned income. Specific Instructions If certain requirements are met, you or your eligible spouse may claim the EITC, YCTC, or FYTC even if you do not have a valid SSN and instead have a valid federal ITIN. If you have a valid federal ITIN, enter it in the Your SSN or ITIN field at the top of the form. For more information, see the General Information section and Specific Instructions for line 7. 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 7 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 7 to determine if you qualify for the credit. Special Rule for Separated Spouses/RDPs. You can claim the EITC if you are married/RDP, not filing a joint return, had a qualifying child who lived with you for more than half of 2025, and either of the following applies: Bullet You lived apart from your spouse/RDP for the last 6 months of 2025, or Bullet You are legally separated according to California law under a written separation agreement or a decree of separate maintenance and you did not live in the same household as your spouse/RDP at the end of 2025. If you meet these requirements, check the box at the top of form FTB 3514. Attach the completed form FTB 3514 to your Form 540 or 540 2EZ, California Resident Income Tax Return, or Form 540NR, California Nonresident or Part-Year Resident Income Tax Return, if you claim the California EITC. Step 1 Qualifications for All Filers Step 1 Qualifications for All Filers a. In taxable year 2025, is the amount on federal Form 1040, U.S. Individual Income Tax Return, or Form 1040-SR, U.S. Income Tax Return for Seniors, line 11b (federal AGI) less than $32,901? Yes Continue. No Stop here, you cannot take the credit. b. Do you, and your spouse/RDP if filing a joint return, have a valid SSN or federal ITIN? See line 7, “Valid SSN” or “Valid ITIN” within Step 3, Qualifying Child, for a full definition. Yes If you have a qualifying child, continue to question c. If you do not have a qualifying child, continue to question d. No Stop here, you cannot take the credit. c. Do you, and your spouse/RDP if filing a joint return, have a qualifying child who has a valid SSN or federal ITIN? Yes Continue to question d. No You may qualify for the EITC as a filer without a qualifying child, continue to question d. d. Are you a married taxpayer or an RDP whose filing status is married/RDP filing separately or head of household (HOH)? Yes See note below. No Continue to question e. Note: Special rule for separated spouses/RDPs. You can claim the EITC if you are married/in an RDP, not filing a joint return for the taxable year, had a qualifying child who lived with you for more than half of 2025, and either of the following apply: Bullet You lived apart from your spouse/RDP for the last 6 months of 2025, or Bullet You are legally separated according to California law under a written separation agreement or a decree of separate maintenance and you did not live in the same household as your spouse/RDP at the end of 2025. If your filing status is married/RDP filing separately or HOH and you do not meet these requirements, stop here, you cannot take the credit. If you meet these requirements, continue to question e. e. Are you filing federal Form 2555, Foreign Earned Income? Yes Stop here, you cannot take the credit. No Continue. f. Were you or your spouse/RDP a nonresident alien for any part of 2025? Yes If your filing status is married/RDP filing jointly, continue. Otherwise, stop here; you cannot take the credit. No Continue. g. If you are filing Form 540NR, did you and your spouse/RDP live in California for at least 183 days (or at least 184 days if it is a leap year)? Yes Continue. No Stop here, you cannot take the credit. h. Complete line 1, line 2, and line 3 on the form. Then go to Step 2.

FTB 3514 Booklet 2025 Page 5 Step 2 Investment Income Step 2 Investment Income If you are filing Form 540 or Form 540NR, complete Worksheet 1. If you are filing Form 540 2EZ, complete Worksheet 2. Worksheet 2 – Investment Income Form 540 2EZ Filers Worksheet 2 – Investment Income Form 540 2EZ Filers 1 Taxable interest. Enter the amount from Form 540 2EZ, line 10 . . . . . . . . . . . . . . . . . . .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 12 . . . . . . . . . . . . . . . . . .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 $4,814? 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. Step 3 Qualifying Child Step 3 Qualifying Child Step 3 Qualifying Child Qualifying Child Definition A qualifying child for the EITC is a child who meets the following conditions: Bullet 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). Bullet Is under age 19 at the end of 2025 and younger than you (or your spouse/RDP, if filing jointly), or under age 24 at the end of 2025, a student, and younger than you (or your spouse/RDP, if filing jointly), or any age and permanently and totally disabled. Bullet Is not filing a joint return for 2025 or is filing a joint return for 2025 only to claim a refund of withheld income tax or estimated tax paid. Get federal Pub. 596, Earned Income Credit, for examples. Bullet Lived with you in California for more than half of 2025. 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/in an RDP 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 Pub. 596 for more information. Qualifying Child Questionnaire a. Do you have at least one child who meets the conditions to be your qualifying child for the purpose of claiming the EITC? Yes Continue. No Go to Step 4. b. Are you filing a joint return for 2025? Yes Complete form FTB 3514, Part III, line 5 through line 12. Go to Step 5. No Continue. c. Are you a married taxpayer or an RDP whose filing status is married/RDP filing separately or HOH? Yes Continue. No Skip questions d and e; go to question f. d. Did you and your spouse/RDP have the same principal residence for the last 6 months of 2025? Yes Continue. No Skip question e; go to question f. e. Are you legally separated according to California law under a written separation agreement or a decree of separate maintenance and you lived apart from your spouse/RDP at the end of 2025? Yes Continue. No Stop here, you cannot take the credit. Worksheet 1 – Investment Income Form 540 and Form 540NR Filers Worksheet 1 – Investment Income Form 540 and Form 540NR Filers Worksheet 1 – Investment Income Form 540 and Form 540NR Filers Interest and Dividends 1 Add and enter the amounts from federal Form 1040 or 1040-SR, line 2a and line 2b . . . 1 2 Enter the amount from federal Form 8814, Parents’ Election to Report Child’s Interest and Dividends, line 1b . . . . . . . . . . . . . . . . . . . 2 3 Enter the amount from federal Form 1040 or 1040-SR, line 3b . . . . . . . . . . . . . . . . . . . . . . . 3 4 Enter any amounts from federal Form 8814, line 12 for child's interest and dividends . . . . . 4 Capital Gain Net Income 5 Enter the amount from federal Form 1040 or 1040-SR, line 7a. If the result is less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Enter the gain from federal Form 4797, Sales of Business Property, line 7. If the amount on that line is a loss, enter -0-. (But, if you completed federal Form 4797, line 8 and line 9, enter the amount from line 9 instead) . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Subtract line 6 from line 5. If the result is less than zero, enter -0-. . . . . . . . . . . . . . . . . . 7 Passive Activities 8 Enter the total of net income from passive activities included on federal Schedule 1

(Form 1040), Additional Income and Adjustments to Income, line 5 . . . . . . . . . . . . . 8 Other Activities 9 Enter any income from the rental of personal property included on federal Schedule 1 (Form 1040), line 8l. If the result is zero or less, enter -0-. . . . . . . . . . . . . 9 10 Enter any expenses related to the rental of personal property included on federal Schedule 1 (Form 1040), line 24b . . . . . . . . . .10 11 Subtract line 10 from line 9. If the result is less than zero, enter -0-. . . . . . . . . . . . . . . . . .11 Investment Income 12 Add the amounts on lines 1, 2, 3, 4, 7, 8, and 11. Enter the total. This is your investment income . . . . . . . . . . .12 13 Is the amount on line 12 more than $4,814? 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.

Page 6 FTB 3514 Booklet 2025 Line 9b – Permanently and totally disabled A person is permanently and totally disabled if, at any time in 2025, 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 2025. To qualify, the child must have the same principal place of residence in California as you for more than half of 2025, defined as 183 days or more (if a leap year, it is 184 days or more). If the child was born or died in 2025 and your home was the child’s home for more than half the time he or she was alive during 2025, enter “365”. Do not enter more than 365 days, unless it is a leap year, then enter 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 Pub. 596. Line 12 – Child’s physical address Enter the physical address where the child resided during 2025. This should be the address of the principal place of residence in California where the child lived with you for more than half of 2025. If the child lived with you in California for more than half of 2025, 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 Step 4 Filer Without a Qualifying Child a. Is the amount on federal Form 1040 or 1040-SR, line 11b (federal AGI), less than $32,901? Yes Continue. No Stop here, you cannot take the credit. b. Were you (or your spouse/RDP if filing a joint return) at least age 18 at the end of 2025? (Answer “Yes” if you, or your spouse/RDP if filing a joint return, were born on or before January 1, 2008.) If your spouse/RDP died in 2025 (or if you are preparing a return for someone who died in 2025), get federal Pub. 596 for more information before you answer. Yes Continue. No Stop here, you cannot take the credit. c. Was your main home, and your spouse’s/RDP’s if filing a joint return, in California for more than half of 2025? Yes Continue. No Stop here, you cannot take the credit. d. Are you filing a joint return for 2025? For more information, get federal Pub. 596. Yes Skip questions e and f; go to Step 5. No Continue. e. Could you be a qualifying child of another person for 2025? (Answer “No” if the other person is not required to file, and is not filing, a 2025 tax return or is filing a 2025 tax return only to claim a refund of withheld income tax or estimated tax paid. Get federal Pub. 596 for examples.) Yes Stop here, you cannot take the credit. No Continue. f. Can you be claimed as a dependent on someone else’s 2025 tax return? Yes Stop here, you cannot take the credit. No Go to Step 5. f. Could you be a qualifying child of another person for 2025? (Answer “No” if the other person is not required to file, and is not filing, a 2025 tax return or is filing a 2025 return only to claim a refund of withheld income tax or estimated tax paid. Get federal Pub. 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. Note: If your qualifying child is younger than six years old as of the last day of the taxable year, you must list that child's information under Child 1, Child 2, or Child 3 column. Do not include the information of any child younger than six years old in an attachment to the form FTB 3514. See Step 8 and Step 9 in the instructions to see if you qualify for the YCTC. Line 7 – SSN or ITIN The child must have a valid SSN or ITIN, as defined below, unless the child was born and died in 2025. If your child was born alive and died in 2025 and did not have an SSN or an ITIN, write “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 – A valid SSN is a number issued by the Social Security Administration without regard to whether it was issued for employment or issued solely for the purpose of receiving federally funded benefits. Valid ITIN – A valid ITIN is a federal tax processing number issued by the Internal Revenue Service that is not expired or revoked. For taxable years beginning on or after January 1, 2020, a valid federal ITIN can be used to claim the EITC, YCTC, and FYTC. If an ITIN is used, eligible individuals should provide the documents listed below upon request by the FTB: Bullet Identifying documents acceptable for purposes of obtaining a California driver’s license or identification card as authorized by the California Vehicle Code and related regulations for purposes of establishing documents acceptable to prove identity. Bullet Identifying documents used to report earned income for the taxable year. Additionally, upon receiving a valid SSN, the individual should notify the FTB in the time and manner prescribed by the FTB. For more information, go to ftb.ca.gov and search for eitc. An Adoption Taxpayer Identification Number (ATIN) cannot be used to claim a qualifying child for the EITC and YCTC. If your child has an ATIN and later gets a valid SSN or a valid federal ITIN, you may be able to file an amended return to claim your child for the EITC or YCTC. Use Form 540, 540 2EZ, or 540NR to amend your original or previously filed tax return with Schedule X, California Explanation of Amended Return Changes, attached to the amended return. If you 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 either your original or an amended 2025 return, even if you later get an SSN or federal ITIN. Also, if a child did not have an SSN or federal ITIN by the due date of your return (including extensions), you cannot count that child as a qualifying child in figuring the EITC or YCTC on either your original or an amended 2025 return, even if that child later gets an SSN or federal ITIN. Line 9a – Student A student is a child who during any part of 5 calendar months of 2025 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.

FTB 3514 Booklet 2025 Page 7 Step 5 California Earned Income Step 5 California Earned Income Step 5 California Earned Income Complete line 13 through line 19 to figure your California earned income. Line 13 – Wages, salaries, tips, and other employee compensation, subject to California withholding Enter the total amount of your California wages from your federal Form(s) W-2, Wage and Tax Statement. This amount appears on Form W-2, box 16. Include all of your Medicaid waiver payments or IHSS payments even if the payments are nontaxable for federal purposes. If you have not reached the minimum retirement age and you received disability payment reported on federal Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., and a distribution code 3 is shown in box 7 of federal Form 1099-R, include the amount of the disability payment on form FTB 3514, line 13. Note: If you have clergy wages, subtract the self employment tax, if any, that was reported on federal Schedule SE (Form 1040), Self-Employment Tax, and enter the result on form FTB 3514, line 13. Employees and independent contractors – If the taxpayer’s classification for California and federal purposes is different, enter the earned income as wages on line 13 or as business income on line 18 based on the federal classification of income. For example, a taxpayer may be classified as an independent contractor for federal purposes, but as an employee for California purposes. Based on this example, this taxpayer would enter their income as business income on form FTB 3514, line 18. Use your federal classification for EITC purposes only, and for all other purposes such as completing other tax forms, schedules, etc., use your California classification. Line 14 – IHSS payments You may elect to include or exclude your Medicaid waiver payments or IHSS payments if the payments are nontaxable for federal purposes. If you elect to exclude such payments from your earned income for California EITC purposes, enter the amount you received as Medicaid waiver payments or IHSS payments that are nontaxable for federal purposes on line 14. If you elect to include such payments, leave line 14 blank. If you are filing a joint return, both you and/or your spouse/RDP can elect to include or exclude your own nontaxable Medicaid waiver payments or IHSS payments for California EITC purposes. Each must elect to include or exclude all such payments, not just a portion of them. You may elect to include or exclude such payments from earned income for California EITC purposes, whether or not you elect to include or exclude them for federal purposes. Line 15 – Prison inmate wages and/or pension or annuity from a nonqualified deferred compensation plan or a nongovernmental IRC Section 457 plan Enter the amount included on line 13 that you received for work performed while an inmate in a penal institution. Enter the amount included on line 13 that you received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental IRC Section 457 plan. This amount may be shown on federal 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. Line 17 – Nontaxable combat pay Enter the amount from federal Form W-2, box 12, code Q, if you elect to include your nontaxable military combat pay in earned income for EITC purposes. 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 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 purposes, whether or not you elect to include it for federal purposes. Line 18 – Business income or (loss) If you are self-employed and have net earnings from self-employment, go to Worksheet 3 to figure your business income or loss. Attach a copy of your complete federal return, including any federal Schedule C (Form 1040), Profit or Loss From Business; Schedule F

(Form 1040), Profit or Loss From Farming; Schedule SE (Form 1040); and any Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc. Employees and independent contractors – If the taxpayer’s classification for California and federal purposes is different, enter the earned income as wages on line 13 or as business income on line 18 based on the federal classification of income. For example, a taxpayer may be classified as an independent contractor for federal purposes, but as an employee for California purposes. Based on this example, this taxpayer would enter their income as business income on form FTB 3514, line 18. Use your federal classification for EITC purposes only, and for all other purposes such as completing other tax forms, schedules, etc., use your California classification. Worksheet 3 – Business Income or (Loss) 1 Business income or (loss). Enter the amount from federal Schedule 1 (Form 1040), line 3 . .1 2 Farm income or (loss). Enter the amount from federal Schedule 1 (Form 1040), line 6 . .2 3 Self-employment earnings from partnerships reported on federal Schedule(s) K-1. Enter the net profit (or loss) from federal Schedule K-1 (Form 1065), box 14, code A. . .3 4 Deductible part of self-employment tax. Enter the amount from federal Schedule 1

(Form 1040), line 15 . . . . . . . . . . . . . . . . . . . .4 5 Total business income or (loss). Add line 1, line 2, line 3, and subtract line 4. Enter the amount here and on form FTB 3514, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 Lines 18 a-e Business information Enter your business information in the spaces provided. If you have multiple businesses, use the information from the schedule with the largest net profit (loss). Line b – Business address Enter your business address. Enter a street address instead of a box number. Include the suite or room number, if any. Line c – Business license number Enter your business license number. A business license number is a reference number from a county, city, or state that allows you to engage in a specific business activity within the designated area. If you do not have a business license number, leave line c blank. Line d – SEIN Enter your state employer identification number (SEIN) issued by the California Employment Development Department. If you do not have an SEIN, leave line d blank. Line e – Business code Use the six-digit code from federal Schedule C (Form 1040) or Schedule F (Form 1040), box B. After completing Step 5, go to Step 6.

FTB 3514 Booklet 2025 Page 9 Step 7 How to Figure the Part-Year Resident E I T C Step 7 How to Figure the Part-Year Resident E I T C Step 7 How to Figure the Part-Year Resident E I T C If you file Form 540 or 540 2EZ, skip Step 7 and go to Step 8. Line 21 – CA exemption credit percentage If you file Form 540NR, enter your California exemption credit percentage from Form 540NR, line 38 on form FTB 3514, line 21. However, if your total taxable income was less than zero and you entered $0 on Form 540NR, line 19, complete Worksheet 4 below to compute the correct California exemption credit percentage to enter on form FTB 3514, line 21. Worksheet 4 – California Exemption Credit Percentage Complete this worksheet only if you are a part-year resident with negative total taxable income and you entered zero on Form 540NR, line 19. Part I Total Taxable Income Part I Total Taxable Income 1 Enter the amount from Form 540NR, line 17. If a negative amount, enter as negative . . . . . 1 2 Enter the amount from Form 540NR, line 18 . 2 3 Total Taxable Income. Subtract line 2 from line 1. Enter the negative result here . . . . . . . 3 Part II California Taxable Income 4 Enter the amount from Schedule CA (540NR), Part IV, line 1. If a negative amount, enter as negative . . . . . . . . . . . . . . . . . . . . . . 4 5 Enter the amount from Schedule CA (540NR), Part IV, line 4 . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 California Taxable Income. Subtract line 5 from line 4. If a negative amount, enter as negative . . . . . . . . . . . . . . . . . . . . . . 6 Part III California Exemption Credit Percentage Part III California Exemption Credit Percentage Part III California Exemption Credit Percentage 7 Subtract line 6 from line 3. If a negative amount, enter as negative . . . . . . . . . . . . . . . 7 8 Enter the amount from line 3 as a positive amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Divide line 7 by line 8. Enter amount as a decimal . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 California Exemption Credit Percentage. Subtract line 9 from 1.000. If more than 1, enter 1.000. If less than zero, enter 0. Enter the result as a decimal here and on form FTB 3514, line 21, line 29, or line 40. . . . . . . . . . . . . . . 10 Line 22 – Part-year resident E I T C Multiply line 20 by line 21 and enter the result on form FTB 3514, line 22. This amount should also be entered on Form 540NR, line 85. Step 8 Qualifications for Young Child Tax Credit (Y C T C) Step 8 Qualifications for Young Ch ild Tax Credit (Y C T C) To qualify for the YCTC, you must meet all of the following: Bullet You have been allowed the California EITC on this form if your California earned income is greater than zero or you would otherwise have been allowed the California EITC but you have earned income of zero dollars or less (see additional requirements after these bullet points). Bullet You have at least one qualifying child for the California EITC. Bullet Your qualifying child is younger than six years old as of the last day of the taxable year. Additional requirements must be met if you would otherwise have been allowed the California EITC but you have earned income of zero dollars or less: a. You do not have total net losses in excess of $35,640 in the taxable year (this amount will be indexed annually). b. You do not have total wages, salaries, tips, and other employee compensation in excess of $35,640 in the taxable year (this amount will be indexed annually). Caution: If you do not meet all of the requirements for YCTC, you cannot take this credit. If you meet all of the requirements for YCTC, complete Part VII, Young Child Tax Credit. If you are a part-year resident, also complete Part VIII, Part-Year Resident Young Child Tax Credit. For taxable years beginning on or after January 1, 2020, California expanded YCTC eligibility for a qualifying child who is younger than six years old as of the last day of the taxable year, who has a valid federal ITIN. The child must be a qualifying child of an eligible individual, or the eligible individual’s spouse/RDP (if married), who have a valid federal ITIN. Note: If your qualifying child is younger than six years old as of the last day of the taxable year, you must list that child's information under Part III, Qualifying Child Information, Child 1, Child 2, or Child 3 column. Do not include the information of any child younger than six years old in an attachment to the form FTB 3514. Line 23 – California earned income California earned income for purposes of the YCTC is the same as for the California EITC. Enter the amount from form FTB 3514, line 19. Line 23a – Total wages, salaries, tips, and other employee compensation Enter the total amount of wages, salaries, tips, and other employee compensation by adding up the following amounts, if applicable: Bullet Form FTB 3514, line 13 Bullet Form FTB 3514, line 17 Bullet Nontaxable combat pay that is not elected to be treated as earned income for purposes of EITC and which was not reported on form FTB 3514, line 17 Bullet Wages not subject to California withholding (e.g. out of state wages) If the amount entered on line 23a exceeds $35,640, stop here, you do not qualify for the credit. Line 23b – Total net loss exceeds $35,640 (Form 540/Form 540NR Filers Only) or federal AGI exceeds $32,900 For purposes of this line, total net loss means the amounts by which total losses generated during the year exceeds total income, without regard to utilization limitations. Use Form 540 or Form 540NR, line 17 (without utilization limitations) when calculating the total net loss amount. Also, be sure to include any casualty or theft loss and/or disaster loss reported on Schedule CA (540), Part II, or Schedule CA (540NR), Part III, line 15 (column A minus column B plus column C) without utilization limitations, within this total net loss amount. Do not include carryover losses from a prior year within the total net loss calculation. If your total net loss amount exceeds $35,640, check the box on line 23b and stop here, you do not qualify for the credit. If your federal AGI exceeds $32,900, check the box on line 23b and stop here, you do not qualify for the credit. Do not enter the total net loss amount or the federal AGI on form FTB 3514, line 23b.

Page 10 FTB 3514 Booklet 2025 Line 25 – Excess earned income over threshold Subtract the $27,425 threshold amount from your California earned income entered on line 23 and enter the excess amount on line 25. Line 26 and Line 27 For every $100 over the threshold amount, your credit is reduced by $21.71. Line 28 – Young Child Tax Credit This is the amount of your allowable YCTC to claim on your tax return. This amount should also be entered on Form 540, line 76; or Form 540 2EZ, line 23b. If you file Form 540 or 540 2EZ, skip Step 9 and go to Step 10. If you file Form 540NR, go to Step 9. Step 9 Part-Year Resident Young Child Tax Credit (Y C T C) Step 9 Part-Year Resident Young Child Tax Credit (Y C T C) If you file Form 540 or 540 2EZ, skip Step 9 and go to Step 10. Line 29 – CA exemption credit percentage If you file Form 540NR, enter your California exemption credit percentage from Form 540NR, line 38 on form FTB 3514, line 29. However, if you completed Worksheet 4, enter the California exemption credit percentage from Worksheet 4, line 10 on form FTB 3514, line 29. Line 30 – Part-year resident Y C T C Multiply line 28 by line 29 and enter the result on form FTB 3514, line 30. This amount should also be entered on Form 540NR, line 86. Step 10 Qualifications for Foster Youth Tax Credit (F Y T C) Step 10 Qualifications for Foster Youth Ta x Credit (F Y T C) To qualify for the FYTC, you must meet all of the following: Bullet You have been allowed the California EITC on this form. Bullet You are at least 18 years old and younger than 26 years old as of the last day of the taxable year. Bullet You were in foster care while 13 years of age or older and placed through the California foster care system. Caution: If you do not meet all of the requirements for FYTC, you cannot take this credit. If you meet all of the requirements for FYTC, complete Part IX, Foster Youth Tax Credit. If you are a part-year resident, also complete Part X, Part-Year Resident Foster Youth Tax Credit. Line 31 – Who is claiming the F Y T C Form FTB 3514 asks who is claiming the credit. You must check the box that applies to you (either Primary Taxpayer or Spouse/RDP) to claim the credit. You may only claim the credit for yourself. If you and your spouse/RDP both qualify for the credit, you each must check the box that applies to you. To claim the FYTC, you must complete line 31 and line 33 of form FTB 3514 and sign your tax return. Line 32 – Qualifying foster youth information If the first name and/or last name provided on the tax return is different from the first name and/or last name while in foster care, provide the name while in foster care in the applicable spaces provided. Line 33 – Consent and authorization Check the box to indicate your consent and authorization for the California Department of Social Services (CDSS) to share limited information about you with the California Franchise Tax Board for purposes of verifying your eligibility for the FYTC. You may only provide consent for yourself. Consent is optional. If you are not checking the applicable box to provide consent, attach to this return a letter issued by a county or state agency confirming each individual who claims the FYTC status as a foster youth at or after age 13, or other proof of status as a condition of receiving the FYTC. Below are samples of other proof/supporting documentation that may be provided: Bullet CDSS Foster Care Verification Form Bullet County-issued letter If consent and/or the proof you submit does not result in satisfactory proof of your eligibility, we may contact you to provide additional proof, which may delay a decision on your eligibility. To request information needed to verify your status as a foster youth at or after age 13, contact: California Department of Social Services Telephone: 916.651.8848 Email: piar@dss.ca.gov Mail: 744 P Street, Sacramento, CA 95814 Out-of-State Inquiries: cdss.osi@dss.ca.gov A decision on your eligibility for the FYTC may be delayed or denied if your eligibility is not confirmed by the CDSS or you do not provide satisfactory proof of your eligibility to the FTB. For that reason, we recommend that you check the applicable box to provide your consent and/or attach proof of your status as a foster youth at or after age 13 to your tax return. You must sign your tax return and attach form FTB 3514 to your return. Line 34 – California earned income California earned income for purposes of the FYTC is the same as for the California EITC. Enter the amount from form FTB 3514, line 19. Line 36 – Excess earned income over threshold Subtract the $27,425 threshold amount from your California earned income entered on line 34 and enter the excess amount on line 36. Line 37 and Line 38 For every $100 over the threshold amount, the credit is reduced by $21.71 if either the taxpayer or spouse/RDP is claiming the FYTC, and by $43.42 if both taxpayer and spouse/RDP are claiming the FYTC. Line 39 – Foster Youth Tax Credit This is the amount of your allowable FYTC to claim on your tax return. This amount should also be entered on Form 540, line 77; or Form 540 2EZ, line 23c. If you file Form 540 or 540 2EZ, stop here, do not go to Step 11. If you file Form 540NR, go to Step 11. Step 11 Part-Year Resident Foster Youth Tax Credit (F Y T C) Step 11 Part-Year Resident Foster Youth Ta x Credit (F Y T C) Line 40 – CA exemption credit percentage If you file Form 540NR, enter your California exemption credit percentage from Form 540NR, line 38 on form FTB 3514, line 40. However, if you completed Worksheet 4, enter the California exemption credit percentage from Worksheet 4, line 10 on form FTB 3514, line 40. Line 41 – Part-year resident F Y T C Multiply line 39 by line 40 and enter the result on form FTB 3514, line 41. This amount should also be entered on Form 540NR, line 87.

FTB 3514 Booklet 2025 Page 31 Need Assistance? We’re Here To Help! Want to e-file? Have a question? Want to check on your refund? Need a tax form? Franchise Tax Board Privacy Notice on Collection Our privacy notice can be found in annual tax booklets or online. Go to ftb.ca.gov/privacy to learn about our privacy policy statement, or go to ftb.ca.gov/forms and search for 1131 to locate FTB 1131 EN-SP, Franchise Tax Board Privacy Notice on Collection – Aviso de Privacidad del Franchise Tax Board sobre la Recaudación. To request this notice by mail, call 800.338.0505 and enter form code 948 when instructed. Automated Phone Service Order tax forms and get recorded answers to your tax questions 24 hours a day, 7 days a week, at no charge to you. Call us at 800.338.0505, follow the recorded instructions, and enter the 3-digit code, listed below, when prompted. Code Frequently Asked Questions: 100 Do I need to file a tax return? 111 Which form should I use? 201 How can I get an extension to file? 203 What is the nonrefundable renter’s credit and how do I qualify? 204 I never received a federal Form W-2, what do I do? 215 Who qualifies me to use the head of household filing status? 506 How do I get information about my Form 1099-G? 619 How do I report a change of address? Code California Tax Forms and Publications: 900 California Resident Income Tax Booklet (includes Form 540) 965 California Resident Income Tax Booklet (includes Form 540 2EZ) 903 Schedule CA (540), California Adjustments – Residents 969 Large Print Resident Booklet 907 Form 540-ES, Estimated Tax for Individuals 908 Schedule X, California Explanation of Amended Return Changes 914 California Nonresident or Part-Year Resident Booklet (includes Form 540NR) 917 Schedule CA (540NR), California Adjustments – Nonresidents or Part-Year Residents 938 California Earned Income Tax Credit Booklet (includes form FTB 3514) 948 FTB 1131 EN-SP, Franchise Tax Board Privacy Notice on Collection – Aviso de Privacidad del Franchise Tax Board sobre la Recaudación 932 FTB 3506, Child and Dependent Care Expenses Credit 921 FTB 3519, Payment for Automatic Extension for Individuals 922 FTB 3525, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 939 FTB 3532, Head of Household Filing Status Schedule 949 FTB 3567, Installment Agreement Request 943 FTB 4058, California Taxpayers’ Bill of Rights – Information for Taxpayers 946 FTB Pub. 1008, Federal Tax Adjustments and Your Notification Responsibilities to California 934 FTB Pub. 1540, California Head of Household Filing Status General Phone Service Telephone assistance is available year-round from 8 a.m. until 5 p.m. Monday through Friday, except holidays. Hours subject to change. Telephone: 800.852.5711 from within the United States 916.845.6500 from outside the United States California Relay Service: 711 or 800.735.2929 for persons with hearing or speaking limitations IRS: 800.829.1040 for federal tax questions Asistencia En Español Asistencia telefónica está disponible durante todo el año desde las 8 a.m. hasta las 5 p.m. de lunes a viernes, excepto días feriados. Las horas están sujetas a cambios. Teléfono: 800.852.5711 dentro de los Estados Unidos 916.845.6500 fuera de los Estados Unidos Servicio de Retransmisión de California: 711 o 800.735.2929 para personas con limitaciones auditivas o del habla IRS: 800.829.1040 para preguntas sobre impuestos federales

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