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 Nerses may qualify.

Reason: To claim the CalEITC with no qualifying child the taxpayer must be age 25–64, not be claimed as someone else’s dependent, have earned income below the EITC threshold, and have investment income below the EITC investment‑income limit. Miriam (age 25) has earned income well above the EITC income ceiling, Adalbert (age 19) is too young, and Wenceslas is claimed as a dependent. Nerses (age 33) meets the age and dependency rules and his investment income is within the limit, so he is the only one who may qualify.