You did everything according to the IRS instructions regarding elective deferrals. The only way you would run into an issue, I presume, is if this year you try to obtain a PPP Loan and you have now elected to not defer one half of your self employment tax. This is a tricky year for all with this so I truly cannot guarantee that the IRS will not come back asking for further information. I have not seen that they are doing so, however, I would be remiss if I said you are all set (with respect to this unique situation) and then the IRS comes looking for more information. I am going to check one more thing on this.....
Ok, no, you are not making an error on this form by only entering -0- on Line 18. I would file it as it is, if everything else is correct on your return, if I were you and I'd feel safe.
