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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 website 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 website 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 website 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 website 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 website External link opens in new window or tab..

Questions:   Nutrition Services Division | 800-952-5609
Last Reviewed: Thursday, November 21, 2019
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