In 2020 software TT it gave me a choice of using 2019 income or 2020 income for my EIC and my ACTC. Was this allowed because IRS reduced both credits to lowest amounts?

[Morena4]

Why did IRS not allow me to use both Earned Income years?

[VolvoGirl]

Don't understand your question.  Yes, The special lookback rule allowed lower income individuals to use their earned income from 2019 to determine their Earned Income Tax Credit and the refundable portion of the Child Tax Credit in 2020 and 2021.

For 2022 the rules went back to the old rules. 2020 and 2021 has special rules and there was no age limit. Now you need to be 25-65 if you don't have a child. And there is no more lookback provision.