August 1, 2022
Purpose of bulletin
To announce the 2022 Middle Class Tax Refund payments to qualified recipients.
Background
California will provide a one-time payment up to $1,050 to qualified recipients.
To qualify, recipients must:
- Have filed their 2020 tax return by October 15, 2021
- For ITIN filers, if they applied for an ITIN and had not received it by October 15, 2021, they must have filed their 2020 tax return by February 15, 2022.
- Meet the California adjusted gross income (CA AGI) qualifications (listed below).
- Have been a California resident for six months or more of the 2020 tax year.
- Not have been eligible to be claimed as a dependent in the 2020 tax year.
- Be a California resident on the date payment is issued.
Recipients will receive the following amount based upon the 2020 tax return filed:
| Married Filling Joint | ||
|---|---|---|
| CA AGI reported on 2020 tax return | Payment with at least one dependent | Payment without a dependent |
| $150,000 or less | $1,050 | $700 |
| $150,001 to $250,000 | $750 | $500 |
| $250,001 to $500,000 | $600 | $400 |
| Head of household or surviving spouse | ||
| CA AGI reported on 2020 tax return | Payment with at least one dependent | Payment without a dependent |
| $150,000 or less | $700 | $350 |
| $150,001 to $250,000 | $500 | $250 |
| $250,001 to $500,000 | $400 | $200 |
| All other individual | ||
| CA AGI reported on 2020 tax return | Payment with at least one dependent | Payment without a dependent |
| $75,000 or less | $700 | $350 |
| $75,001 to $125,000 | $500 | $250 |
| $125,001 to $250,000 | $400 | $200 |
Additional information
Receiving payment:
- The majority of payments are expected to be issued to taxpayers starting the end of October 2022 and conclude by the middle of January 2023.
- Taxpayers who filed electronically and received their 2020 tax return refund through direct deposit will receive their Middle Class Tax Refund payment by direct deposit.
- The following will receive their payment by mail in the form of a debit card:
- Taxpayers who filed a paper return.
- Taxpayers who received their refund by check.
- Taxpayers who had a balance due.
- Taxpayers who received their Golden State Stimulus payment by check.
Note: If the taxpayer received a refund advance from their tax service provider, or paid their tax preparer fees using their refund, they will receive the Middle Class Tax Refund payment by debit card.
Offsets/withholding:
- The Middle Class Tax Refund payment is not taxable for California state income tax purposes.
- The Middle Class Tax Refund payment will not be subject to offset for debts owed to Franchise Tax Board or other government agencies.
- The Middle Class Tax Refund payments are not subject to garnishment orders, with the exception of orders in connection with child support, spousal support, family support, or a criminal restitution payable to victims. If you believe your Middle Class Tax Refund payment that was deposited with your financial institution has been levied/frozen in error, please contact the phone number provided by your financial institution.
Taxpayer inquiries
- Additional information can be found at the FTB website at ftb.ca.gov. Search for Middle Class Tax Refund.
Contact 800-542-9332, for more information.
