Hi, I know about this law that allows you to use the earned income from 2019 if it is higher, but be careful. We have been discussing this topic for a week now and people are not sure how to proceed. I encourage you to join the discussion. And the IRS is not giving too much information specially if the client has no income like the case you mentioned. I called the IRS Practitioner Line, Dpt of EITC yesterday and they told me that with 0 earned income a person does not qualify for that provision. But we went back and forth because I told him that was the purpose of the provision due to virus, and he started getting frustrated and I had no option that to hang up. I told him this and he got mad: How about a person that did UBer for a week, or worked in Walmart for a week and had almost 0 earned income. He told me, that person it is not going to get the EITC, and I said, well that is not what the law says because he can use the income from 19 and he seemed to get upset. We are all waiting for clarification, join the discussions we had.