Why are you asking? You do need to enter the 2019 AGI to efile 2020. Or There is a lookback to 2019 to qualify for the EIC.
The special lookback rule will allow lower income individuals to use their earned income from 2019 to determine their Earned Income Tax Credit and the refundable portion of the Child Tax Credit in 2020, since their lower 2020 income could reduce the amount they are eligible for.
You may use your 2019 income for the Child Tax Credit if your 2019 earned income was morethan your 2020 earned income. If your 2020 income was more than your 2019 income then you cannot use the 2019 income.
