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February 17, 2021

You would use your earned income from 2019 to enter in the 2020 tax return to calculate the EIC. Look on your 2019 return for Line 1 on the 1040, and less common earned income on Schedule 1, Line 3.

 

If you're referring to the IRS Taxpayer Certainty and Disaster Tax Relief Act of 2020 EIC special look back provision, see the steps below.

 

  1. Type EIC in the search and select the Jump to.
  2. Continue with the onscreen interview until you get to the Do you want to use last year's earned income? screen.
  3. Continue with the onscreen interview until complete. 

 

Per IRS: If your earned income was higher in 2019 than in 2020, you can use the 2019 amount to figure your EITC for 2020. This temporary relief is provided through the Taxpayer Certainty and Disaster Tax Relief Act of 2020. 

 

Note: If you earned income was higher in 2020 versus 2019, you won't be able to use the EIC special look back.

 

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