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.
The EITC is a benefit for working people with low to moderate income. In order to qualify for
the EITC, households must meet certain requirements and file a tax return, even if taxes are
not owed or households are not required to file. The EITC reduces the amount of tax
households owe and may allow for a refund.
Earned Income Tax Credit Information Act Communication
Below is the specific language that LEAs 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 at https://www.irs.gov/credits-
deductions/individuals/earned-income-tax-credit or the California EITC Web page
at https://www.ftb.ca.gov/individuals/faq/net/900.shtml.
Contact Information
If you have questions regarding this subject, please contact the IRS by phone at 800-829-3676
or through its website at www.irs.gov. You can also contact the Franchise Tax Board by phone
at 800-852-5711 or through its website at www.ftb.ca.gov.
Thank you.
Nutrition Services Division
California Department of Education
Web | www.cde.ca.gov/ls/nu/ / Twitter | @CDENutrition