I can't find the Eic look back provision on the online site in my filing account. Why isn't it available?

[Kisble88]

I can't find the Eic look back provision on the online site in my account. Why isn't it available? Anyone know?

[rjs]

The lookback option for EIC is not a separate topic. Just start going through the Earned Income Credit interview. Near the beginning of the Earned Income Credit interview, you get a screen that asks "Did your earned income decrease in 2020?" That's the lookback option. If you select "Yes, my income was less in 2020" it will tell you that you can recalculate your EIC using your 2019 earned income. The next screen after that allows you to enter your 2019 earned income and it will recalculate your EIC.

[VolvoGirl]

Here's some screen shot of it
https://ttlc.intuit.com/community/retirement/discussion/did-trump-sign-into-law-on-december-27-to-he...

[frieddillpickle]

Another piece of the look back that I personally am dealing with is the change from married filing joint to Head of Household.  While Turbo Tax asks about LY vs CY income to maximize the refund, it does not recognize the change in filing status.  I assume that if one spouse makes a disproportionate amount of joint income, that needs to be considered.  Turbo Tax just put in the prior year income without any "conversation" about the change in filing status.  I prepared both years in turbo tax.  It seems like a fairly significant calculation gap.  Can anyone find a reference to this situation?

[DianeW777]

The best reference for you is noted in IRS Publication 596, which is where the Form 1040 Instructions lead as well.

IRS Publication 596 describes the earned income to use if you are filing jointly this year by combining earned income for each of you from the separate 2019 tax returns.  This is the reverse of your situation. Without explicit language in the 2020 publication, the reverse would be to use your own earned income from the previous year. 

If you meet all the qualifications to use the Head of Household status, then under the tax law you are 'considered unmarried'.  

• Guide to Filing Taxes as Head of Household - Follow the rules under "Considered Unmarried"