The Consolidated Appropriations Act (CAA) was signed into law on December 27, 2020 as a stimulus measure to provide relief to those affected by the pandemic. For tax year 2020, the CAA allows taxpayers to use their 2019 earned income if it was higher than their 2020 earned income in calculating the Additional Child Tax Credit (ACTC) as well as the Earned Income Tax Credit (EITC).
Your AGI is your earned income minus certain adjustments for income that you don't have to pay taxes on, such as IRA contributions.
Your AGI appears on line 8b of the 2019 Form 1040.
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5 Facts About the Earned Income Tax Credit - TurboTax Tax Tips
Earned Income and Earned Income Tax Credit (EITC) Tables ...
