I don't know why the IRS changed for that. If you owe self employment tax you can defer it. This is all I know about it.
Did you have self employment income and a Net Profit on Schedule C? You probably owe self employment tax.
The self employment tax deferral is an optional benefit. It is also a deferral rather than forgiveness, so those amounts will eventually need to be repaid. Half of the deferred amount is due on December 31, 2021, and the other half is due on December 31, 2022.
Check if you have a Schedule 3 line 12e which goes to 1040 line 13.
See 1040 instuctions page 104 for schedule 3 line 12e SE tax deferral
https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
IRS self employment tax deferred info
https://www.irs.gov/newsroom/how-self-employed-individuals-and-household-employers-repay-deferred-so...
And see (starting with question 18)
https://www.irs.gov/newsroom/deferral-of-employment-tax-deposits-and-payments-through-december-31-20...
See screen shots on this post by Critter
https://ttlc.intuit.com/community/after-you-file/discussion/i-got-an-irs-letter-3064c-stating-that-i...
