If you are preparing your 2019 taxes now using the Online SE version.....STOP....you can only work on 2020 taxes now. in the "Online" software. Desktop/download software is now required to work on any 2019 tax return.
Certainly you can download whatever your 2019 tax file was if it was prepared before Nov of 2020......but after that you had to use one of the desktop Deluxe, Premier or Home&Business versions to finish them and then MAIL them in on paper yourself. Late 2019 taxes can only be mailed in now...no E-filing.
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As long as your prior taxes paid also cover your SE taxes, and you are still getting a refund beyond that (line 20 on the 2019 form 1040) , then no penalties and interest would be assessed.
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Will penalties and interest apply if you file 2019 late and the only taxes owed are for the SE taxes on your business profits and zero liability for regular income taxes? Probably,, but I am a bit unsure, as I've never considered that particular tax subtlety. Someone else with more experience with self employment taxes would have to comment
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
