Under which of the following circumstances would a taxpayer qualify for the premium California Earned Income Tax Credit?

Qualifying for the California Earned Income Tax Credit (EITC) largely hinges on both income level and the presence of dependents. The premium version of this credit is specifically designed to assist low-income earners, particularly those with dependents, but there are certain income thresholds that must be met.

When a taxpayer has income below $20,000 without dependents, they meet the eligibility criteria for the premium California Earned Income Tax Credit because the income level is low enough to classify them as low-income earners. The credit aims to alleviate some financial burdens for those earning at the lower end of the economic spectrum, and this income bracket tends to qualify for assistance.

In contrast, higher income thresholds indicated in other options exclude them from qualification, as the premium EITC is not intended for families or individuals with incomes significantly exceeding the established limits designed to provide relief. Therefore, the scenario portrayed in the choice regarding income below $20,000 is the most fitting representation of a taxpayer who qualifies for the premium California Earned Income Tax Credit.