If I only had income from a 1099-R in 2019 do I qualify for the EITC this year?

No, since income on Form 1099-R is unearned income, it does not count as earned income for the purpose of determining the amount of Earned Income Tax Credit. 

In General, to qualify for the Earned Income Tax Credit you must;

• Have worked and  earned income under $57,414
• Have investment income below $10,000 in the tax year 2021
• Have a valid Social Security number by the due date of your 2021 return (including extensions)
• Be a U.S. citizen or a resident alien all year
• Not file Form 2555 (related to foreign earned income)

Examples of Earned Income are:

• Wages, salary or tips where federal income taxes are withheld on Form W-2, box 1
• Income from a job where your employer didn’t withhold tax (such as gig economy work) including:
  • Driving a car for booked rides or deliveries
  • Running errands or doing tasks
  • Selling goods online
  • Providing creative or professional services
  • Providing other temporary, on-demand or freelance work
• Money made from self-employment
• Benefits from a union strike
• Certain disability benefits you got before you were the minimum retirement age
• Nontaxable Combat Pay (Form W-2, box 12 with code Q)
  • If you claim nontaxable combat pay as earned income, it may increase or decrease the amount of your EITC. For more information, see Publication 3, Armed Forces Tax Guide.

Earned income does not include:

• Pay you got for work when you were an inmate in a penal institution
• Interest and dividends
• Pensions or annuities
• Social Security
• Unemployment benefits
• Alimony
• Child support

If you meet the above criteria, then you would be eligible for the EITC this year.

@lfusetti

[edited 03/15/22 | 6:31 AM PST]