The Middle Class Tax Refund (MCTR) was a one-time payment to California residents who met the following eligibility criteria:
- Their 2020 tax return was filed by October 15, 2021 (or if an ITIN application was pending on that date and they received their ITIN, by February 15, 2022)
- They met the California AGI limits for their filing status.
- In 2020, they weren't eligible to be claimed as a dependent.
- In 2020, they were a California resident for six months or more.
- They were a California resident on the date the payment is issued.
MCTR payments were made by either direct deposit or debit card.
The MCTR was not required to be reported as income, irrespective
of whether or not the taxpayer received a 1099-MISC for it.
Note that if the taxpayer utilized a bank product to facilitate their California tax refund, they should have received their MCTR by debit card.
Complete information about the MCTR is at the California FTB website here.