The structural diversity and controllability in two-dimensional (2D) materials offers an intriguing platform for exploring a wide range of topological phenomena. The layer degree of freedom, as a novel technique for material manipulation, requires further investigation regarding its association with topological states. Here, using first-principles calculations and a tight-binding model, we propose a novel mechanism that couples the second-order topological corner states with the layer degree of freedom. By analyzing the edge states, topological indices, and spectra of nanoflakes, we identify ferromagnetic H'-Co2XF2 (X = C, N) as 2D second-order topological insulators with intrinsic ferroelectricity. Moreover, the topological corner states strongly couple with the layer degree of freedom, and, remarkably, ferroelectricity provides a nonvolatile handle to manipulate the layer-polarized corner states. These findings open an avenue for the manipulation of second-order topological states and establish a bridge between ferroelectricity and nontrivial topology.