Earl begins his prison sentence. Meanwhile, Joy tries to repay Earl by taking care of Randy (who is struggling to adjust) and a prison bully is looking for Earl.

Earl is offered a deal to receive a lesser sentence if he can resolve problems between rival gangs. But, he finds the task harder than he expected. Meanwhile, Randy looks for ways to join Earl in prison.

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. Nothing can get Earl out of his coma, so Randy turns to a young faith healer from their past. However, the boy says that he no longer heals people because he discovered how Earl lived his life after he "healed" him the first time.

Earl is given an assignment after attending a prison class which focuses on creative writing: to write a story. Soon Earl realises that writing is harder than he thought.

Joy visits Earl in prison and they are surprised to meet an old friend who is also in prison. The three reminisce about their past and how they met.

Inspired by Earl, Billie starts a list of her own and when Earl is getting annoyed by Billie's little habits, he decides to focus on working on the list instead. He picks a task that is on both of their lists, atones for the injury of a champion grocery-bagger and discovers a unique talent of his own. But Earl soon finds out that they have different ways of interpreting Karma.

Earl and Randy watch the filming of Cops in Camden County where the different situations are slightly related to Earl. Meanwhile, Kenny's hatred for Earl is caught on camera.

The Warden ask Earl to make a skit called 'scared straight' that will stop kids from committing crimes and stay out of jail. Meanwhile, Randy uses his authority to make Earl's life difficult in prison.

Joy enlists the help of Darnell to expediate the baby's birth. Meanwhile, Frank escapes from prison when Randy takes the convicts out for ice cream. Elsewhere, Catalina baby-sits Dodge and Earl Jr.

Earl helps the Warden solve another jail house problem between an inmate and his victims. Later Earl realizes that planning a prom for the inmates might deplete his lottery winnings.

When Earl finds out that the Warden has destroyed all the certificates that would grant him early release from prison, he seeks the help of his friends to escape.

Earl is having difficulty re-adjusting to life on the outside. He returns to his old ways after he encounters Ralph. Randy plans an intervention for Earl on Christmas morning.

While Earl is still in a coma, Randy starts to believe that he can help Earl get better by crossing things off the list.

When Randy visits his parents to make up for their ruined vacation, he realizes that he forgot to tell them about Earl's prison sentence and the following coma at all.

When the hospital wants to get rid of Earl, Randy decides to take care of his brother by himself. But instead of working on the list for Earl, he uses Earl's help to cross things off in order to help him get better.

When Earl finally wakes up from his coma, he believes in Karma again and considers Billie his soul mate.

When Earl finds out that making up for all the bad things he did to women changes Billie's behavior to the good, he picks the worst thing he ever did to women on his list. Billie wants him to choose between her and his list. When he picks the list, she steals it and starts undoing the items he has already accomplished.

It's conjugal visiting day at the prison and since no one is visiting Earl, Frank wants Earl to explain to his girlfriend why he cannot see her today. Things don't go as planned and Frank's girlfriend dumps him because of Earl. Earl is blames himself and vows to get them back together.