Skip to main content
California Department of Education Logo

Earned Income Tax Credit Information Act

This Web page provides information regarding the Earned Income Tax Credit Information Act and what steps local educational agencies are required to take to be compliant.

The California Revenue and Taxation Code (RTC) Section 19853(b) requires local educational agencies (LEA) that operate the National School Lunch Program (NSLP) to annually notify households about the Earned Income Tax Credit (EITC) Information Act. Notifications should be sent once a year between the months of January through April. The EITC promotion is encouraged through multiple methods and more resources are available on the Franchise Tax Board Web site External link opens in new window or tab..

The EITC is a benefit for working people with low to moderate income. They must meet certain requirements and file a tax return, even if taxes are not owed or households are not required to file, to qualify. The EITC reduces the amount of tax households owe and may allow for a refund.

Below is the specific language that LEA must include when notifying households about the EITC. This language is in RTC Section 19854:

Based on your annual earnings, you may be eligible to receive the Earned Income Tax Credit from the Federal Government (Federal EITC). The Federal EITC is a refundable federal income tax credit for low-income working individuals and families. The Federal EITC has no effect on certain welfare benefits. In most cases, Federal EITC payments will not be used to determine eligibility for Medicaid, Supplemental Security Income, food stamps, low-income housing, or most Temporary Assistance For Needy Families payments. Even if you do not owe federal taxes, you must file a federal tax return to receive the Federal EITC. Be sure to fill out the Federal EITC form in the Federal Income Tax Return Booklet. For information regarding your eligibility to receive the Federal EITC, including information on how to obtain the Internal Revenue Service (IRS) Notice 797 or any other necessary forms and instructions, contact the IRS by calling 1-800-829-3676 or through its Web site at www.irs.gov.

You may also be eligible to receive the California Earned Income Tax Credit (California EITC) starting with the calendar year 2015 tax year. The California EITC is a refundable state income tax credit for low-income working individuals and families. The California EITC is treated in the same manner as the Federal EITC and generally will not be used to determine eligibility for welfare benefits under California law. To claim the California EITC, even if you do not owe California taxes, you must file a California income tax return and complete and attach the California EITC Form (FTB 3514). For information on the availability of the credit eligibility requirements and how to obtain the necessary California forms and get help filing, contact the Franchise Tax Board at 1-800-852-5711 or through its Web site at www.ftb.ca.gov.

There are many options for notifying households about the EITC which may include in-person, electronic, mail, flyers, or by phone.

For additional information, refer to the IRS EITC Web page External link opens in new window or tab. or the California EITC Web page External link opens in new window or tab..

Contact Information

If you have any questions regarding this subject, please contact the IRS by phone at 800-829-3676 or by visiting the IRS Web site External link opens in new window or tab.. You can also contact the Franchise Tax Board by phone at 800-852-5711 or by visiting the California Franchise Tax Board Web site External link opens in new window or tab..

Questions:   Nutrition Services Division | 800-952-5609
Last Reviewed: Thursday, April 11, 2019
Related Content
  • SNP Guidance, Manuals, and Resources
    The most recent guidance manuals, management bulletins, and other materials needed for proper administration of the School Nutrition Programs (SNP).
Recently Posted in Nutrition
  • SNP AR Workload 2019–20 (added 10-Jul-2019)
    This is a listing of School Nutrition Program Operators scheduled for an administrative review in School Year 2019–20.
  • School Nutrition…By Design! (added 10-Jul-2019)
    A tool that provides the design principles behind developing a healthy school nutrition environment.
  • Recipe for Vegetable Frittata (added 28-Jun-2019)
    Vegetable frittata recipe packed with fresh spinach, bell peppers, and tomatoes developed by the California Culinary Centers for school food service and menu planning.
  • Recipe for BBQ Slugger Chicken with Rice (added 28-Jun-2019)
    Warm and savory barbeque chicken with rice bowl recipe developed by the California Culinary Centers for school food service and menu planning.
  • Recipe for Curried Chicken Quinoa Salad Wrap (added 28-Jun-2019)
    Curried chicken quinoa salad wrap recipe with Indian curry spices and dried cranberries developed by the California Culinary Centers for school food service and menu planning.

  • Recipe for Pulled Pork BBQ Sandwich (added 28-Jun-2019)
    Classic barbeque pulled pork sandwich recipe with sweet caramelized onions and tangy coleslaw developed by the California Culinary Centers for school food service and menu planning.
  • Recipe for Thai Chicken Wrap (added 28-Jun-2019)
    Simple Thai chicken wrap recipe with fresh vegetables paired with mint, basil, and cilantro developed by the California Culinary Centers for school food service and menu planning.
  • Recipe for Turkey Bacon Wrap (added 28-Jun-2019)
    Classic turkey bacon wrap recipe with whole grain tortilla developed by the California Culinary Centers for school food service and menu planning.
  • DoD Allocation Schedule/List (added 21-Jun-2019)
    Department of Defense (DoD) offering schedule for United States Department of Agriculture (USDA) Foods delivered from the State Distribution Centers (SDC) with allocations and estimated fair market values. Prices are subject to change.
  • SNP Professional Standards: Job Categories (added 19-Jun-2019)
    The School Nutrition Programs Professional Standards: Job Categories online training course.