I am currently working on my son's tax return. His income for 2021 is $14,389. He did not qualify for earn income credit (eic) for this year filing because according to the instruction on Turbo Tax on earn income credit, it now compares the AIG from 2019 to 2021 AIG. His AIG for 2019 was $8,687 and 2021 is $14,389, which according to the program will not qualify him for EIC this year because AIG for 2021 should be lower than 2019 AIG. I then searched the IRS website and their EIC states that for single no qualifying dependent, AIG should not be over $21430 and will qualify for $1,502 EIC. They do not referenced to the 2019 AIG. I tried calling them, but because today is the filing deadline is impossible to reach to anyone there. Please give me clarification on this.
