03/11/2022

Married/Registered Domestic Partner (RDP) Filing Separate no longer automatically disqualifies the taxpayer from being eligible for the California Earned Income Tax Credit (EITC).

Under Public Law No: 117-2 (03/11/2021), the Federal American Rescue Plan Act of 2021 expands the EITC qualifications for 2021 and future years to include married not filing a joint return under certain circumstances. California conforms through California Revenue and Taxation Section 17052.

A Spouse/RDP can claim the CalEITC if married, not filing a joint return for the taxable year, had a qualifying child who lived with the spouse/RDP for more than half of the tax year, and either of the following apply:

• The spouse/RDP lived apart from their spouse for the last 6 months of the year
  or
• The spouse/RDP is legally separated according to state law under a written separation agreement or a decree of separate maintenance and did not live in the same household at the end of the year

Options for Married/RDP not filing a joint return who meet the above requirements and have already filed a California return, but did not take advantage of the EITC, can do the following:

• File a superseded return prior to the April 18, 2022 due date
• Wait for a letter from FTB for instructions
• File an amended return