Publication 596 (2020), Earned Income Credit (EIC) | IRS states:
Election to use prior year earned income.
You can elect to use your 2019 earned income to figure your 2020 earned income credit (EIC) if your 2019 earned income is more than your 2020 earned income. To make this election, enter "PYEI" and the amount of your 2019 earned income on the dotted line next to Form 1040 or 1040-SR, line 27.
If you file a joint return and make the election, your 2019 earned income is the sum of your 2019 earned income and your spouse's 2019 earned income.
From that, we learn two singles in 2019 add their income to file a joint 2020. It is reasonable to expect that to work backwards. If a couple is joint in 2019, then choose the single amount for 2020.
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