dkh
Level 15
03-14-2022
11:32 PM
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ARPA provision - EIC for 2021 taxpayer may choose to use 2019 earned income if it is greater then 2021 earned income If single in 2019 but MFJ for 2021 - the total of each (taxpayer+spouse) income for 2019 is used
This information is available in resource material such as 1040 Quickfinder. It is also in the Handbook issued with my CPE seminar.