You are allowed to use the 2019 adjusted gross income (AGI) if it is higher than the 2021 AGI. Check the basic and additional qualifiers to see if your son is eligible.
Election to use prior-year earned income
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.
If his only income is the earned income, and there is no other income on the tax return, and your son is not claimed by you and/or his father, then he would qualify for some earned income tax credit (EITC).
- Single, no dependents - $21,430. This means his AGI cannot be more than this amount.
You are eligible to claim the EITC without a qualifying child if you meet all the following rules. You (and your spouse if you file a joint tax return) must:
- Meet the EITC basic qualifying rules
- Have your main home in the United States for more than half the tax year
- The United States includes the 50 states, the District of Columbia and U.S. military bases. It does not include U.S. possessions such as Guam, the Virgin Islands or Puerto Rico
Not be claimed as a qualifying child on anyone else's tax return
- Be at least age 18 at the end of the tax year (usually Dec. 31)
- The minimum age to claim the EIC is generally age 19; however, if you are a qualified former foster youth or a qualified homeless youth, you need to be at least age 18.
- If you are a specified student (other than a qualified former foster youth or a qualified homeless youth), you need to be at least age 24.
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