You still have to be within the income limits for 2021 to qualify for the credit. If your 2021 income allows you to claim the credit, you qualify to use the lookback if your 2019 earned income will make your credit larger. But if you have no income in 2021, you are not going to qualify for the credit, see the EIC Tables.
The American Rescue Plan of 2021 has a “lookback” provision that allows you to use your 2019 earned income instead of your 2021 earned income to calculate the Earned Income Credit (EIC) or Additional Child Tax Credit (ACTC) on your 2021 tax return if doing so makes the credit larger.
Taxpayers earning $57,414 or less can see if they qualify using the EITC Assistant, available in English and Spanish. The tool helps determine eligibility, qualifying children, and estimates the amount of the EITC a person may get. If an individual doesn't qualify for the EITC, the Assistant explains why.
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