This year you may use 2019 Tax year's income if that results in a increase in the Earned Income Tax Credit (EITC). A taxpayer may also elect to include combat pay.
If your situation does not relate to the option of claiming combat pay, simply move forward.
If your income was higher in 2019, and if using that amount would give you a better credit on your 2020 tax year return, you may use that higher income amount for the credit (only for computing the Earned Income Tax Credit).
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