Earned income credit computation for 2020 (income tax)

Internal Revenue Code Section 32 provides for a refundable earned income credit. To claim the earned income credit, a taxpayer must have qualifying "earned income" and meet certain adjusted gross income limits for the current tax year. As part of the temporary relief provided, an individual eligible for the earned income credit whose earned income was higher in 2019 than in 2020 is allowed to elect to use the 2019 earned income amount to figure the earned income tax credit for 2020