Deductions & credits

I think so.  The special lookback rule will allow lower income individuals to use their earned income from 2019 to determine their Earned Income Tax Credit and the refundable portion of the Child Tax Credit in 2020, since their lower 2020 income could reduce the amount they are eligible for.

 

You may use your 2019 income for the Child Tax Credit if your 2019 earned income was morethan your 2020 earned income.  If your 2020  income was more than your 2019 income then you cannot use the 2019 income.

 

 

You can look back and use your 2019 income for the EIC credit instead of 2020. How to use the Lookback provision

https://ttlc.intuit.com/community/earned-income-credit/help/how-do-i-use-the-lookback-provision-to-m...