Deductions & credits

Under the Families First Coronavirus Response Act, if you are a self employed person including those who receive a 1099-MISC or NEC, and if you were not able to work or telework due to reasons related to the coronavirus, you are eligible for this Sick Leave and Family Leave credits.  You would need to file a Form 7202 to figure the amount to claim for the credits. Use part 2 of the form and elect to use your self employment income from 2019.