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Deductions & credits
Yes, you can use the higher of 2019 or 2020 income, just like the EIC. Form 7202 instructions state:
Election to use prior-year net earnings from self-employment. You may be able to use your prior-year net earnings from self-employment on line 7 to figure your credit for sick leave for certain self-employed individuals. You can make this election if your prior-year net earnings from self-employment were greater than your current year net earnings from self-employment.
Related:
Self-Employed Individuals Tax Center
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‎February 4, 2021
2:05 PM