Today is the first day of the rest of Earl Hickey's life. After coming into a $100,000 scratch-off lottery ticket and losing it just as fast upon being hit by a car, Earl has an epiphany in the hospital--to make up for all the terrible things he's done in the past. With his brother Randy and a motel maid named Catalina, Earl writes up a list of every misdeed he was a part of. Earl sets out to do just that, starting with #64--Kenny James, a boy he picked on in elementary school.

Darnell and Joy decided to tie the knot while Earl learns thru Randy’s invitation that he is not invited. To make things worse Joy has scheduled the wedding on Earl’s birthday so that all of their friends will be unable to celebrate with him. A drunken Earl crashes the party accidentally breaking Joy’s nose and now is forced to add “ruined Joy’s wedding” to his list.

When Earl and Randy try to return a stolen wallet they find out taking the money had cost two newlyweds their honeymoon. In an attempt to make things right Earl takes over for the groom at his fast food restaurant. After time Earl finds out the boss is a jerk and Earl wonders how such a man with a luxurious house and beautiful wife could not be affected by the only thing he believes in, Karma.

Earl tackles number eighteen on his list when one of his old friends is arrested. Remebering that he told an inappropriate story at his birthday party he must give him one great day to make up the the terrible one before he was sent to prison.

In the season finale, Earl decides to cross off the first number on his karma list, “Stole ten dollars from a guy at the Camden Market.” Earl to his dismay finds out that he owes much more than ten dollars, in fact he must surrender all his lotto winnings. Earl now ponders when karma is going to help him with his misfortunes.

With Joy now pregnant again, Earl looks back on her pregnancy during their marriage, and how his father was responsible for one of his first truly good deeds.

After a car accident Earl is put in a coma and finds himself in an alternate world shown as a sitcom, while his friends try to keep him alive.