In 2019 client filed MFJ and received EITC.  This year filing Head of Household and eligible for EITC.  Using 2019 earned income is beneficial vs the 2020 earned income for EITC purposes.  Do we use the earned income figure as shown on the MFJ 2019 tax return that has both husband and wife's income or do we split out just her income for the 2019 earned income?