The look-back provision includes a special temporary rule allowing lower-income individuals to use their earned income from the tax year 2019 to determine the earned income tax credit and the refundable portion of their child tax credit in the 2020 tax year.

If your 2019 earned income for EITC is higher than your 2020 earned income, you will be able to use the 2019 income. This is a new tax provision and is being implemented in tax programs now.