Help with the Middle Class Tax Refund | FTB.ca.gov

Use this page to find answers for topics related to the Middle Class Tax Refund (MCTR) payment.

Identifying your payment

Your debit card

You’ll receive one (1) MCTR debit card per eligible 2020 tax return in an envelope such as the one below. The envelope states, “Not a bill or an advertisement. Important information about your Middle Class Tax Refund.” The card you receive may or may not have an EMV chip.

Note the return address of the envelope is Omaha, NE.

Your direct deposit

You’ll receive a direct deposit to the bank account you received your 2020 California tax refund that states “FTB MCT REFUND MCT REFUND.”

The majority of direct deposits posted to bank accounts between October 2022 and January 2023. Before contacting FTB, check your bank statements for these months.

Using your debit card

Ways to access cash from your debit card

To access cash without fees, you may:

• Make purchases and request cash back at participating merchants accepting Visa debit cards
• Withdraw cash by using the Money Network Locator to find in-network ATMs
• Transfer funds to a bank account of your choice after activating and registering your card at mctrpayment.com

Please note that limits may apply to the amount of cash you are able to withdraw at merchants and ATMs. For additional information on fees, refer to the cardholder agreement.

Avoiding debit card fraud

Here are some tips to help protect your MCTR payment:

• Secure your MCTR payment by transferring or withdrawing your funds as soon as possible.
• Report promptly if you believe your MCTR debit card has been lost or stolen by calling 800-240-0223.
• Be cautious when sharing your password, PIN, Social Security Number, or Individual Taxpayer Identification Number (ITIN).
• Do not disclose card details unless speaking directly with Money Network, your bank, or making a trusted purchase.
• Visit FTB’s Scams page and the Office of the State Attorney General for more tips on how to avoid scams.

Concerns with your payment

Issues with your debit card

If you have questions about your MCTR debit card, including how to activate it, visit the Contact information on this page for more information.

Issues with your direct deposit

Visit the Contact information on this page for more information.

You didn’t receive a payment

If you believe you are eligible to receive a payment and have not received it by February 14, 2023, call the customer support number listed in the Contact information section. For details about eligibility requirements and payment schedules, visit the Determine your eligibility and When you’ll receive your payment sections of our website.

Personal information

Your bank information changed

If your bank account has changed, closed, or updated since your 2020 California tax return was filed, you will receive your payment by debit card in the mail. Note that 10-14 weeks should be allowed for processing. For details about payment schedules, visit the When you’ll receive your payment section of our website.

You moved or changed your address

We use your last address on file (typically the address on your last filed return). If you’ve moved, you can edit your mailing information through MyFTB or Contact us. Note that additional time may be needed to process payments with address changes.

Use of your personal information

Money Network and New York Community Bancorp will not use your personal information for marketing purposes despite the reservation of rights in their standard privacy policy. For more information on how your personal information is being used visit mctrpayment.com.

Other eligibility and qualifications

Did not file a 2020 CA tax return

Assembly Bill (AB) 192 states that you must have already filed a tax return to qualify for the MCTR payment.

Amended 2020 CA tax return

Amending or filing your 2020 tax return after October 15, 2021 or February 15, 2022, as applicable, will not qualify taxpayers for the MCTR payment. However, FTB supports taxpayers filing true and accurate tax returns.

Household or residence

The MCTR payment is issued per tax return, not by household/residence. Two individuals in the same residence could both receive a payment individually, as long as they both qualify and did not file a joint return together in 2020.

Deceased eligible individuals

Deceased individuals that did not use the single filing status, or that claimed another person as a dependent on their 2020 tax return, may qualify for the payment. The payment is not available for individuals deceased on the day the payment would be issued and that used a single filing status without a dependent.

Incarcerated eligible individuals

Incarcerated individuals that did not use the single filing status, or that claimed another person as a dependent on the 2020 tax return may qualify for the payment. The payment is not available for individuals incarcerated on the day the payment would be issued and that used a single filing status without a dependent.

Married/registered domestic partner (RDP) filing separately

Married/RDP filing separately taxpayers who filed a 2020 tax return may each receive a payment if they each meet the qualifications for the MCTR payment.

Dependents

Individuals who were eligible to be claimed as a dependent in 2020 do not qualify for the MCTR payment.

Nonresidents or part-year residents

Eligible filers must have lived in California for six months or more of the 2020 tax year and be a California resident on the date payment is issued. They must still meet the other eligibility requirements.

Returning your payment

You received a payment in error

If you received the MCTR payment and believe this is an error, review the eligibility qualifications to verify this is a payment in error. Once verified, follow the instructions below that correspond to the payment type received.

You don’t want to receive your payment

If you received the MCTR payment and wish to decline the payment, follow the instructions below that correspond to the payment type received, and include an explanation that describes why you are returning the payment.

Direct deposits and debit cards that have been used

1. Send a personal check or money order payable to Franchise Tax Board to:

   ATTN: Middle Class Tax Refund
   Franchise Tax Board
   PO Box 1237
   Rancho Cordova, CA 95741-1237

2. State “Erroneous MCTR payment” on the check/money order memo area.
3. Provide a letter of explanation, stating that you received the MCTR payment in error, or that you wish to decline the payment. Include your name (and other recipient’s name, if applicable) and identification number (SSN or ITIN).

Debit cards that have not been used

1. Send the debit card to:

   ATTN: Middle Class Tax Refund
   Franchise Tax Board
   PO Box 1237
   Rancho Cordova, CA 95741-1237

2. Provide a letter of explanation, stating that you received the MCTR payment in error, or that you wish to decline the payment. Include your name (and other recipient’s name, if applicable) and identification number (SSN or ITIN).

Visit the Contact information on this page for more information.

1099-MISC income tax information

Individuals who received a California Middle Class Tax Refund (MCTR) of $600 or more will receive a 1099-MISC for this payment.

Taxable income

The MCTR payment is not taxable for California state income tax purposes. You do not need to claim the payment as income on your California income tax return.

The IRS delivered guidance on state tax payments on February 10, 2023, stating that Californians do not need to report the MCTR payments on their 2022 tax return, and that the IRS will not challenge the taxability of these payments for the 2022 tax year.

Income-eligible individuals and families can get free tax preparation and assistance through the IRS’s Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. Use our VITA/TCE Locator to find the nearest VITA/TCE representative.

Incorrect personal information on 1099-MISC

Individuals who believe the information on the 1099-MISC is incorrect should contact FTB at 1-800-852-5711. When prompted, individuals should press 1 for personal income tax assistance.

1099-MISC replacement

Individuals who have lost their 1099-MISC and need a replacement, should contact 1-800-852-5711 to request a replacement. When prompted, individuals should press 1 for personal income tax assistance.

Received payment and did not receive 1099-MISC

Individuals who received an MCTR payment of $600 or more but did not receive a 1099-MISC should contact 1-800-852-5711 to request a 1099-MISC. When prompted, individuals should press 1 for personal income tax assistance.

Income-eligible individuals and families can get free tax preparation and assistance through the IRS’s VITA and TCE programs. Use our VITA/TCE Locator to find the nearest VITA/TCE representative.

Did not receive payment and received 1099-MISC

Individuals who received a 1099-MISC but did not receive a payment should contact FTB at 1-800-852-5711. When prompted, individuals should press 1 for personal income tax assistance.

Individuals cannot return payment to avoid issuance of 1099-MISC

Income-eligible individuals and families can get free tax preparation and assistance through the IRS’s VITA and TCE programs. Use our VITA/TCE Locator to find the nearest VITA/TCE representative.

MCTR payments issued in 2023

Payments for some individuals are being issued in 2023. These individuals will not receive a 1099-MISC until January 2024.

Collections (offsets, withholding orders, wage garnishments, levies)

Offsets

The MCTR payment will not be subject to offset for debts owed to FTB or other government agencies.

Garnishment orders

In general, the MCTR 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 MCTR payment that was deposited to your financial institution has been levied/frozen in error, contact the phone number provided by your financial institution.

Contact information

Customer support is available in English, Spanish, Mandarin, Hindi, Vietnamese, Korean, and Punjabi. Other languages may be supported by request.