Are we able to use previous years income to file this year? Like we were able to last year?

mz-griffin0903 — Mon, 23 Feb 2026 13:12:27 GMT

Re: Are we able to use previous years income to file this year? Like we were able to last year?

VolvoGirl — Mon, 06 Feb 2023 19:27:13 GMT

The EIC lookback? No. That stopped.

Re: Are we able to use previous years income to file this year? Like we were able to last year?

HopeS — Mon, 06 Feb 2023 19:59:44 GMT

No, with no new legislation passed in 2022 to extend this provision (since the COVID emergency is deemed over) the lookback rule will no longer be available in 2023, for filing 2022 tax returns. Qualification rules using income to determine eligibility and amounts received will revert to using the most recent tax levels in line with pre-COVID requirements.

Background for the look-back rule

During the COVID pandemic years of 2020 and 2021, the American Rescue Plan (ARPA) included legislation that provided a “lookback” rule that allowed tax filers to use prior year income levels to calculate qualification for many of the expanded tax credits and stimulus programs.

This was done to allow the millions of low to moderate-income Americans suffering from pandemic-induced unemployment or economic hardship to qualify for the more generous federal tax credits funded under the ARPA act and related bills.

@mz-griffin0903

topic Are we able to use previous years income to file this year? Like we were able to last year? in After you file

Are we able to use previous years income to file this year? Like we were able to last year?

Re: Are we able to use previous years income to file this year? Like we were able to last year?

Re: Are we able to use previous years income to file this year? Like we were able to last year?