An important clarification from IRS Pub 596, Page 18, states:
Election to use prior year earned income. "You can
elect to use your 2019 earned income to figure your 2020
earned income credit (EIC) if your 2019 earned income is
more than your 2020 earned income. "
SO, if your 2020 earned income is too high for the EITC, then necessarily you will not be able to use your 2019 Earned income amount since it MUST be greater than 2020 to be an option. In other words, this provision only allows EITC eligible taxpayers to receive more of an earned income credit if their prior year income results in a greater credit. It does not give you a second chance to be eligible for it based on last years income.
So for those customers who see "you are not eligible" it is a moot point because a higher amount from a prior year will not help you.
