California Stimulus Check Eligibility Requirements

California stimulus check eligibility was tied entirely to your 2020 state tax return, and all three programs — Golden State Stimulus I, Golden State Stimulus II, and the Middle Class Tax Refund — are closed to new payments.¹ If you received your Middle Class Tax Refund (MCTR) on a prepaid debit card, the one deadline that still matters is April 30, 2026. On that date the card accounts expire, and any unspent balance goes back to California’s General Fund.²

If you still have an unactivated or partially spent MCTR card, activate it and move the balance now. Card activation is available 24/7 at 800-240-0223.³

The Baseline Rules That Applied to All Three Programs

Every California relief payment required the same four things, measured against your 2020 return:⁴

California residency for more than half of the 2020 tax year, and residency on the date the payment was issued.
A 2020 California return filed by October 15, 2021.
You were not claimable as someone else’s dependent for 2020.
A valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).

If any one of those was missing, no program applied to you. From there, each program had its own income rules and payment amounts.

Golden State Stimulus I Eligibility

GSS I was aimed at low-income filers. You qualified if you received the California Earned Income Tax Credit (CalEITC) for 2020, or if you filed with an ITIN and had California Adjusted Gross Income (AGI) of $75,000 or less.⁵

The amounts were:

$600 if you qualified through CalEITC or as a qualifying ITIN filer, but not both.
$1,200 if you were an ITIN filer who also qualified for CalEITC.

An SSN filer who did not receive CalEITC was not eligible for GSS I. That status carried over and affected what you received under GSS II.

Golden State Stimulus II Eligibility

GSS II opened the door wider. You qualified with a 2020 California AGI between $1 and $75,000 and wages of $75,000 or less, regardless of CalEITC.⁶ The amount depended on whether you had already received GSS I, whether you filed with an SSN or ITIN, and whether you claimed dependents:

$600 — SSN filer, did not qualify for GSS I, no dependents.
$1,100 — SSN filer, did not qualify for GSS I, at least one dependent.
$500 — SSN filer, qualified for GSS I, at least one dependent.
$1,000 — ITIN filer, qualified for GSS I, at least one dependent.

The trap worth flagging: if you qualified for GSS I and had no dependents, GSS II paid you nothing.⁶ Married-filing-separately taxpayers received half of the amounts above.⁷

Middle Class Tax Refund Eligibility

The MCTR reached much further up the income scale than either GSS program, and the AGI ceiling depended on your filing status:²

Single or married filing separately: AGI up to $250,000.
Head of household or qualifying widow(er): AGI up to $500,000.
Married filing jointly: AGI up to $500,000.

Payment amounts were tiered by AGI bracket and whether you claimed at least one dependent.

Married Filing Jointly

AGI of $150,000 or less: $1,050 with dependents, $700 without.
AGI of $150,001–$250,000: $750 with dependents, $500 without.
AGI of $250,001–$500,000: $600 with dependents, $400 without.

Single or Married Filing Separately

AGI of $75,000 or less: $700 with dependents, $350 without.
AGI of $75,001–$125,000: $500 with dependents, $250 without.
AGI of $125,001–$250,000: $400 with dependents, $200 without.

Head of household filers received the same amounts as single filers but could earn up to $500,000 before losing eligibility.²

If You Were Eligible but Never Received a Payment

Start by logging into your MyFTB account on the Franchise Tax Board website to check payment status and confirm your address and banking information. For MCTR questions, the FTB’s dedicated line is 800-542-9332, weekdays 8 a.m. to 5 p.m.² For replacements, lost or stolen cards, or disputes on the debit card itself, call the card administrator at 800-240-0223.⁸ Keep your 2020 return in front of you when you call.

Claiming a Payment for Someone Who Has Died

If an eligible taxpayer died before receiving their payment, a surviving spouse, surviving relative, sole beneficiary, or legal representative of the estate can file the claim. You will need a death certificate and IRS Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer).⁹

If You Suspect Someone Else Received Your Payment

If a fraudulent return was filed in your name, file an Identity Theft Affidavit (FTB 3552) with the Franchise Tax Board by mail, phone, or fax. Once reported, the FTB monitors your account, manually reviews returns tied to it, and corrects errors caused by the fraud.¹⁰ The FTB also recommends filing reports with the IRS, the Federal Trade Commission at identitytheft.gov, and the California Attorney General’s office, and placing a fraud alert with Equifax, Experian, and TransUnion. If you believe your mail was intercepted, contact the U.S. Postal Inspection Service.

How California Stimulus Payments Are Taxed

None of the three programs are taxable on your California state return.⁶ On the federal side, the IRS announced in February 2023 that Californians do not need to report MCTR payments as income, classifying them under the general welfare doctrine as disaster relief rather than taxable income.¹¹ If you already reported the payment on a prior federal return, a tax professional can advise on amending.

1
Franchise Tax Board. Golden State Stimulus
2
Franchise Tax Board. Middle Class Tax Refund
3
Franchise Tax Board. Help with the Middle Class Tax Refund
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Franchise Tax Board. Middle Class Tax Refund – Determine Your Eligibility
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Franchise Tax Board. Golden State Stimulus
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Franchise Tax Board. California Golden State Stimulus II
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Franchise Tax Board. SB 139 – Golden State Stimulus II Bill Analysis
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California Franchise Tax Board. Middle Class Tax Refund FAQs
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Franchise Tax Board. Deceased Person (Decedent)
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Franchise Tax Board. Identity Theft
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Internal Revenue Service. IRS Issues Guidance on State Tax Payments