Does irs allow claim 2019 income in 2020 if you were on unemployment

I believe all income has to be accounted for in the tax year in which it was received.  Don't forget, in 2020, you're probably working on your 2019 taxes.  In 2021 (right now), you are working on your 2020 taxes.  If you have a W-2 or 1099, you can not change the tax year.  There will likely be confusion when it comes to the Earned Income Tax Credit.  Apparently, the Covid Relief legislation allows us to use either our 2019 or our 2020 earned income . . . whichever gives us the greatest tax credit.  Many people earned less in 2020 than they did in 2019 (for obvious reasons).  My copy of Turbo Tax walked me through the decision.  Unemployment compensation DOES NOT COUNT as earned income.  If you received unemployment, you will likely have to go to your state's website to download the 1099-G that details the payment and the withholding.  Don't try to figure the credit yourself.  Let TT do it for you.  I checked it twice, and they had it right.  Good Luck.

No, you must report your income in the year you received it.  You will have to file the 2019 income on a 2019 tax return.