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Can I use my 2020 earned income for my 2021 taxes?
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No. You still only can use 2019.
The special lookback rule will allow lower income individuals to use their earned income from 2019 to determine their Earned Income Tax Credit and the refundable portion of the Child Tax Credit in 2020 and 2021, since their lower income could reduce the amount they are eligible for.
How to use the Lookback provision
https://ttlc.intuit.com/community/earned-income-credit/help/how-do-i-use-the-lookback-provision-to-maximize-my-earned-income-credit-or-additional-child-tax/01/2134907
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