For more information, get form FTB 3514, California Earned Income Tax Credit, and go to ftb.ca.gov and search for eitc. The YCTC is available if the eligible individual or spouse has a qualifying child younger than six years old. Additionally, upon receiving a valid SSN, the individual should notify the FTB in the time and manner prescribed by the FTB. Any valid SSN can be used, not only those that are valid for work. If an ITIN is used, eligible individuals must provide identifying documents upon request of the FTB. For more information on how to amend your tax returns, see Schedule X, California Explanation of Amended Return Changes, Specific Line Instructions, Part II, Reason(s) for Amending, and get 540 or 540 2EZ, Personal Income Tax Booklet, or 540NR, Nonresident or Part-Year Resident Booklet.Įxpansion for Credits Eligibility - For taxable years beginning on or after January 1, 2020, California expanded Earned Income Tax Credit (EITC) and Young Child Tax Credit (YCTC) eligibility to allow either the federal ITIN or SSN to be used by all eligible individuals, their spouses, and qualifying children. Taxpayers may amend their 20 tax returns to claim the dependent exemption credit.

For each dependent being claimed that does not have an SSN and an ITIN, a form FTB 3568 must be provided along with supporting documentation. To claim the dependent exemption credit, taxpayers complete form FTB 3568, Alternative Identifying Information for the Dependent Exemption Credit, attach the form and required documentation to their tax return, and write “no id” in the SSN field of line 10, Dependents, on Form 540, California Resident Income Tax Return, or Form 540NR, California Nonresident or Part-Year Resident Income Tax Return, or of line 8, Dependents, on Form 540 2EZ, California Resident Income Tax Return. What's Newĭependent Exemption Credit with No ID – For taxable years beginning on or after January 1, 2018, taxpayers claiming a dependent exemption credit for a dependent who is ineligible for a Social Security Number (SSN) and a federal Individual Taxpayer Identification Number (ITIN) may provide alternative information to the Franchise Tax Board (FTB) to identify the dependent.

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

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