The IRS language is this:
If your earned income was higher in 2019 than in 2020, you can use the 2019 amount to figure your EITC for 2020.
My question is if there was no earned income in 2020 then the tax payer is not eligible for EIC. The language above could be interpreted as “if your earned income in 2019 was higher than your earned income in 2020 you can use the 2019 amount.” Strictly interpreted, the look back would not apply since there was no earned income in 2020 to compare. I wonder if the program is not allowing the look back in this situation.
