For 2021,Schedule 8812 does not allow you to use prior years income. The credit is less based on income for 2021. The credit is based on the number of kids you have with income limits. If you are over the income limits you simply cannot claim the credit. Since there was no lower income threshold to qualify, there is no reason to allow someone to use the higher income of a past year to calculate the credit. If your income is $1,000 or $50,000, you would get $3,000 per child 6-17 or $3,600 per child under 6.
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