2019 Earned Income

[Beersheba]

If legislation does not change, will the "look back" provisions of comparing 2019 Earned Income to 2022 remain in force, or has this expired?

[New York Enrolled Agent]

If legislation does not change, will the "look back" provisions of comparing 2019 Earned Income to 2022 remain in force, or has this expired?

The latter.

Section 9626 of the American Rescue Plan is titled “Temporary Special ….”

[Beersheba]

Thank you. NYEA I am amazed at your access/recollection of cites.

[Rapid Robert]

Put in other words, it was for TY2021 only that the look-back was allowed. VITA/TaxAide and storefront chain sites probably saw this more than most tax professionals. Also important to mention that this was a provision of the Earned Income Credit, not for anything else that depends on earned income.