If we recalculate my earned income credit using your 2019 earned income if it is greater than your 2020 earned income. Can we change it if it lower?

[ColeenD3]

Yes.

Yes you can use 2019 earned income instead of 2020 income to compute the child tax credit.

To do this in TurboTax:

• In Search, type earned income credit,
• Click Jump to earned income credit,
• Answer the questions until you reach Do you want to use last year’s earned income?
• Click Yes and enter your 2019 Earned Income.

If your earned income was higher in 2019 than in 2020, you may get a higher EITC credit by using 2019 earned income. Try it both ways in TurboTax and see what works best for you.

[AmeliesUncle]

If I'm reading your question correctly ... 

No, if your 2019 Earned Income was LOWER than your 2020 Earned Income, it is NOT an option to use the 2019 amount.