I found out the issue after talking with CA FTB 

Fed qualified child code : correct (in this case the qualified child is full time student under 24 and also disabled child )

Last year 2022 , I coded S 

This year 2023, I code D

When we transfer from Fed to CA FTB 3514 

Last year, form 3514 checked 9a (student under 24 and younger than taxpayer)

This year, form 3514 it did not automatic check 9b (permanent disabled child), even PP calculated one qualifying child for EIC $832

CA FTB agreed to fix the error and made additional refund and I just need to fax to them notice and copy of social card of qualified child 

Thank you all 

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