Question

Assuming all other requirements are met, which taxpayer may qualify for the California Earned Income Tax Credit? (None of the taxpayers have a qualifying child.)
Nerses, age 33, has California earned income of $18,500 and investment income of $5,500.
Miriam, age 25, has California earned income of $37,500.
Adalbert, age 19, has California earned income of $17,000. He is not eligible to be claimed as a qualifying child of another taxpayer.
Wenceslas, age 20, has California earned income of $12,500. He is claimed as a dependent on his parent's return.

Answer 1

Only Adalbert.

- Nerses is ineligible because his investment income exceeds the CalEITC investment‑income limit.
- Miriam’s earned income is above the CalEITC maximum for a filer with no qualifying child.
- Wenceslas cannot claim the credit because he is a dependent on someone else’s return.
- Adalbert (age 19), not a dependent and with earned income under the limit, may qualify (assuming all other CalEITC requirements are met).