Reminder in the year of Covid 19 and severe unemployment that you can choose to use your prior years earned income to calculate the 2020 Additional Child Tax credit assuming all the oher requirements are met.. I'm in CA. and have had several clients whos only income was unemployment. Many of them received federal pandemic unempoyment assistance on which the state would not withold federal taxes and subsequently owe hundreds if not thousands of dollars in taxes because they had no earned income. Based on their prior yeas earned income they qualify for the earned income credit and up to $1400. per qualifing child, Additional Child Tax Credit ot offset these taxes. Reference: 2020 Instructions for Schedule 8812 Line 6a.