Using 2019 earned income for 2020 tax credits.

[twl768]

How does getting divorced in 2020 affect a persons ability to use the 2019 earned income for the 2020 additional child tax credit.?

[JohnW152]

Assuming that you're not longer filing jointly, you'd make the computation using only your own earned income from 2019 (i.e., don't include your ex-spouse's earned income) in making the computation.

According to the 2020 Instructions for Schedule 8812:

You may be able to use your 2019 earned income on line 6a to figure your additional child tax credit. You can make this election if your 2019 earned income was greater than your 2020 earned income. Use the Earned Income Chart, later, twice—once with 2019 amounts and once with 2020 amounts to see if your 2019 earned income is greater than your 2020 earned income.

[twl768]

What if the person did not work in 2019,  can't they at least claim one half of the joint (marital) income?

[DMarkM1]

Maybe, it depends on the laws of the state.  If you are in a community property state, then you may be able to use 1/2 of the community income from 2019.  What state are in? 

[twl768]

In New York State.  But I was thinking that even though the person had no income for 2019,  they would still have been responsible for one half of any tax owed on the 2019 joint return.  So if responsible for the tax bill,  should be eligible to use the benefit.

[DMarkM1]

Earned income is reported by social security number. You will have no earned income reported to your social security number and did not live in a community property state.  

[twl768]

I was finally (after 3 attempts) able to get this question answered by the IRS.  They agree that you can only use your own 2019 earned income,  not your ex-spouse's,  to figure the 2020 additional child tax credit.  I don't think that seems fair but who am I to argue with the IRS.  Thank you both for your help.