This is per the AARP National Tax Training Committee in July 2021. Could not find any specific reference to $0 earned income in the IRS Pub 4012 used by VITA/TCE.
Using 2019 Earned Income on the 2021 Return
Who is eligible: Anyone whose earned income in 2019 was greater than their earned income in
2021 (even if 2021 earned income is zero!).
