The lookback provision may not help in a situation where you received a large amount of unemployment. This is because the Earned Income Credit uses both numbers to calculate the credit. If she had not received the UE and had a decrease in earned income, the provision would help. But the EIC also uses AGI to figure the credit. The lookback provision only allows you to use 2019 earned income amount, but when figuring the credit, you must use your 2020 AGI.
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