Right now your child is struggling and miserable. Why is she struggling? Hard to tell. Maybe it is just that she likes playing more than school but you say this is ongoing and was this way last year, too. That indicates to me that the attitude is stemming from something, and I am betting it is not JUST because she likes playing more than school. In fact, she may like playing more than school not just because playing is fun but because school is hard in a way that may use up all of her resources just to get through it.
I used to think my children were struggling because of poor attitude. Turns out the poor attitude was because of underlying learning issues (including dysgraphia for one of them) and anxiety generated from those learning issues and developmental vision issues. Intellectually they were quite capable of doing the work. And my dysgraphic son's handwriting could be quite nice when he put in a lot of effort. What I was failing to recognize was that while they were capable, every.single.thing. they were doing was EFFORT. LOTS of EFFORT. Waaaaaaaaayyyyyyyy more effort than most kids were putting in, even though from the outside looking in I didn't realize it. 30 minutes of writing combined with reading and having to process what they were writing (not just writing a letter for fun) was completely wiping out any mental and physical energy they had. Then they had to move on to the next subject when they had already burned out. It was exhausting them and frustrating them and they didn't have the words or the experience to help me understand why. Nor did I have any clue what they were actually struggling with.
I have a friend whose child had an increasingly negative attitude and it turns out that it was at least in part due to a food allergy they had no idea he had.
In my own childhood I hit a real rough couple of years in school and was utterly miserable doing any academics. A "bad attitude" was blamed for my tears and frustration and not wanting to do the work. Yeah I had a bad attitude. But there was a REASON for my bad attitude other than I just hated academics. Turns out I had hypoglycemia and a massive (by the time it was finally discovered) undiagnosed asymptomatic kidney infection.
In other words, there are many many reasons a child may exhibit a bad attitude. Most of the time, in my experience, the attitude stems from something besides JUST a bad attitude. Something specific caused it in the first place, even if the reason isn't readily apparent. And it often is not JUST because a kid doesn't like academics in general. Often there is a reason WHY.
The trick now is to find out WHY she has a bad attitude and I would not automatically make the assumption she just hates academics and is putting up a fuss because of it. I would give her some grace and seek to dig in deeper, try to find out why the tears and misery.
In the meantime, I would work very, very, very hard to help you both find some joy in this process.
1. Streamline the work. Don't see this as rewarding her for a crappy attitude. See this as an important step in trying to prevent whatever is happening from destroying her interest in learning completely and possibly damaging your relationship as well. I don't mean take a long break again. Honestly taking a long break can make it harder to get back in the groove, especially if last year was really hard too.
2. Find what interests her, what fires her up and seek ways to do THAT. If she loves horses, do limited, short copywork sessions maybe with sentences she comes up with herself regarding horses. She dictates them to you then you write them out then she copies them over. Keep the hand writing sessions short. Find other ways to tie into her interests.
3. Math. You say she needs all the practice but absolutely knows the math. I say this as a parent who used to strongly believe that lots of practice was the way to go. Back off on long pages of math. Less is more for many children. My kids actually retain better and are more engaged and willing when they have just a few math problems for new material plus a few additional problems for review. A huge long page of redundant problems is exhausting and boring and demoralizing. Don't try to review every single thing every single day. Rotate review. Cut down the workload here and do several problems on a dry erase board together. Sometimes scribe for her. Separate out the handwritten requirements from the math. You need her to be engaged with the material, not fighting it tooth and nail. She is only in 4th grade.
4. If you are a box checker and it is really bugging you that you can't check off the boxes, maybe try to readjust the focus here. Checking boxes, especially in elementary school, misses what learning can be all about. Firing up curiosity. Firing up a desire to pursue topics in more depth. Firing up pursuit of areas of interest that may turn into much beloved hobbies and even possible career choices later on. I know I learn more when I am fired up about something instead of just box checking. Kids are no different.
My daughter struggled in school and did not like academics. Bringing her home to homeschool I was a box checker. We needed to do this that and the other thing. Lets go. Lets check those boxes. I found, though, that what she really needed was to have more time to tap into and discover areas of interest. We started doing more things together, in a collaborative and fun way. No box checking for those things. She discovered she loves architecture, art history, art, writing (even though she HATED writing in school), photography, graphic arts, etc. etc. She is thriving in so many ways that she never did when we were focused on box checking. And because she does have all of these interests she is far more willing and interested in doing the necessary box checking to achieve those goals in areas she wants to pursue. Got to do a grammar lesson today? O.k. Then she does two, or maybe three or four to get them out of the way for the week because she knows I won't pile on more. She finishes her lessons for the week so now she has more contiguous time to pursue her areas of interest. Her motivation to get through the stuff she doesn't like increased 10 fold when I 1. was able to find out that there really were some underlying learning issues that needed to be addressed and 2. I stopped focusing on the box checking and focused on touching the heart and soul of the child in front of me and giving her a chance to find out who she is.
And while you are streamlining everything and trying to help her connect in a positive way, see if there are other issues underlying this. Maybe she has dysgraphia (dysgraphia does not automatically mean a child always has awful handwriting). Maybe she has great visual acuity but some challenging developmental vision issues that are not showing up in a regular eye screening. Maybe she has underlying food allergies or a thyroid condition or is hypoglycemic. Maybe she actually struggles with attention issues so long periods of seat work are exhausting her brain. Maybe she is feeling like the bulk of the time you are not actually engaged with her in her work in a positive way but more a "just get this work done while I work with your sister and stop giving me bad attitude" instead of "I love spending time with you and think we can find some really interesting things to learn together".
And maybe she really just does hate all academics and just really wants to play more without any underlying issues of any kind. So if that is the case, set a time for each subject. Keep the sessions short for now. Scribe for her where possible and try to help her reengage. Smile at her. Give her hugs. Reassure her that you love her. And focus hard on ways to help do academics in a way that actually engages her mind. Keep the clerical work to a minimum for now.