I met a new neighbor, 66, who is raising 3 grandchildren, a widow drawing on her own SS.

The children get $176 each for mothers survivor benefit which goes to the grandmother. Their mother died January 2014.

This woman has done care and companionship for elderly for several years.
She did not realize this is self employment income.
I plan to file for her this year so she can receive EIC. But what about past years, should they be filed for as well?