Client was unable to pay me for the marketing work I did because of the pandemic. How do I indicate that to the IRS?

[lessiveewoods]

Starting marketing work in February 2020. By May, my client said he was unable to pay me for the work I had done up to that stage. How do I address that on my taxes?

[DMarkM1]

It is not addressed your tax return.  Since there was no income there would be no taxes.  If you had expenses allocated to your work for that client you would enter those to reduce your business income. 

As self-employed taxpayer you will have the option to defer part of your self-employment taxes (if any) to the next two years.  You will get those questions after you enter your self-employment/business income and expenses.  You will find option in the "Deductions & Credits" tab under self-employment tax deferral topic.   

See question 21 here for reference.