@Kajo1
That’s correct. You don’t have the option to use your 2020 earned income, only your 2019 income, as that’s how the law was worded.
When your earned income was higher in 2019 than in 2021, you can use the 2019 amount to figure your EITC for 2021. The lookback doesn’t consider unemployment.
According to Election to use prior-year earned income in Publication 596 (2021), Earned Income Credit (EIC),
You can elect to use your 2019 earned income to figure your 2021 earned income credit (EIC) if your 2019 earned income is more than your 2021 earned income. To make this election, enter the amount of your 2019 earned income on Form 1040 or 1040-SR, line 27c..
CAUTION: You can't use your 2020 earned income instead of your 2021 earned income. You can only use your 2019 earned income if it is more than your 2021 earned income.
