California’s inflation relief program, officially the Middle Class Tax Refund, sent one-time payments of $200 to $1,050 to eligible residents between October 2022 and January 2023. The program is closed. New payments are no longer being issued, and the Franchise Tax Board stopped reissuing missed payments after May 31, 2024. The one thing still live: if you received a prepaid debit card and haven’t spent the balance, the card expires April 30, 2026, and any money left on it goes back to the state.1State of California Franchise Tax Board. Middle Class Tax Refund
Who Qualified
Eligibility was decided entirely by your 2020 California tax return. To qualify, you had to:1State of California Franchise Tax Board. Middle Class Tax Refund
- File a complete 2020 California income tax return by October 15, 2021.
- Have California Adjusted Gross Income below the cutoff for your filing status.
- Not have been eligible to be claimed as a dependent on someone else’s 2020 return.
- Have been a California resident for at least six months of 2020 and still a resident when your payment was issued.
ITIN filers qualified on the same terms. If you had applied for an ITIN but didn’t have it by October 15, 2021, your filing deadline was extended to February 15, 2022. Filing or amending a 2020 return after those dates did not open the door to a payment.
How Much the Payments Were
The FTB calculated each payment from three things on your 2020 return: filing status, California AGI, and whether you claimed at least one dependent. Earning above the top tier for your filing status meant you received nothing.1State of California Franchise Tax Board. Middle Class Tax Refund
Married or Registered Domestic Partner Filing Jointly
- AGI of $150,000 or less: $1,050 with a dependent, $700 without.
- AGI of $150,001 to $250,000: $750 with a dependent, $500 without.
- AGI of $250,001 to $500,000: $600 with a dependent, $400 without.
- AGI above $500,000: no payment.
Head of Household or Qualifying Surviving Spouse
- AGI of $150,000 or less: $700 with a dependent, $350 without.
- AGI of $150,001 to $250,000: $500 with a dependent, $250 without.
- AGI of $250,001 to $500,000: $400 with a dependent, $200 without.
- AGI above $500,000: no payment.
Single or Married Filing Separately
- AGI of $75,000 or less: $700 with a dependent, $350 without.
- AGI of $75,001 to $125,000: $500 with a dependent, $250 without.
- AGI of $125,001 to $250,000: $400 with a dependent, $200 without.
- AGI above $250,000: no payment.
The top payment of $1,050 went to joint filers earning $150,000 or less with at least one dependent. The floor of $200 went to single or head-of-household filers without dependents in the highest qualifying bracket.
How the Money Was Sent
If you e-filed your 2020 return and got that year’s refund by direct deposit, your MCTR landed in the same bank account. The deposit appeared under the description “FTB MCT REFUND.”2State of California Franchise Tax Board. Help with the Middle Class Tax Refund Everyone else received a prepaid debit card by mail: paper filers, taxpayers who owed a balance on their 2020 return, and anyone who had changed banks since filing. One card was issued per eligible return.
The cards are managed by Money Network Financial, LLC. Once activated by phone or online, the balance can be spent anywhere debit cards are accepted, pulled out at an ATM, or transferred to a personal bank account through the Money Network Mobile App.1State of California Franchise Tax Board. Middle Class Tax Refund
Your Debit Card Expires April 30, 2026
If you still have an MCTR debit card, this is the only deadline that matters. Every card account, activated or not, expires on April 30, 2026. Any balance left on the card after that date is returned to California’s General Fund. The money is not transferred to the State Controller’s Office as unclaimed property, so there is no later way to claim it.1State of California Franchise Tax Board. Middle Class Tax Refund
If your card was lost or stolen, the last day to request a replacement is April 8, 2026, which allows time for printing, mailing, and activation before the program closes. Call 800-240-0223 to report a lost card. If you still have your card, the cleanest option is to transfer the full balance to your bank through the Money Network app, or spend it down before April 30.
If you never received a payment you believe you were owed, there is no longer a way to request one. The FTB stopped reissuing MCTR payments after May 31, 2024.2State of California Franchise Tax Board. Help with the Middle Class Tax Refund
Taxes and Debt Collection
The MCTR is not subject to California state income tax.3California Legislative Information. AB 192 – Better for Families Tax Refund On the federal side, the IRS said in early 2023 that it would not challenge taxpayers who excluded 2022 state relief payments from federal gross income, and that position covered payments issued in early 2023 under programs set up in 2022. That covers the entire MCTR window, so in practice recipients did not report the payment as federal income.4Internal Revenue Service. Federal Income Tax Consequences of Certain State Payments – Notice 2023-56
The legislation also shielded the payments from collection. MCTR funds cannot be used to offset debts owed to state agencies and are exempt from withholding or levy for state tax liabilities. Those protections run through January 1, 2027.5California Legislative Information. AB 192 – Better for Families Tax Refund