@TaxGuyBill , @abctax55 , @dkh 

Thank you so very much for all your efforts on my behalf.  I have read through those items which you had linked, in fact I must have printed out 1/2 ream of paper to re-read and highlight.  There is a lot of information out there... and the rules for 2020 are different from 2021, which makes it all more mind boggling, keeping it all straight.

I admit when preparing income tax returns (1040, 1120, etc), I will put my toe on the legal line, but never cross it...  occassionally, have leaned way over it.   The nature of tax does lead to "interpetation" and, of course, searching for loopholes and gaps. 

But this could lead to jeopardy if I get it wrong.  And I am having a hard time trying to determine if this small vet client even qualifies --- contradictory information about whether or not an "essential business" qualifies at all (2020 vs. 2021).  What is the meaning of  "fully or partically shut down" under "govenment mandate" ?  Depending upon what you read or to whom you speak with...  "partical shut down" might mean that the Vet Client, which still operated, but who completely changed their method of operation, qualify.  Example I was given: a restaurant who no longer had indoor seating, (only take-out) qualifies, even though their revenues increased. But, a restaurant is/was not an essential business... the Vet clinic is/was.  

I have already stacked on my desk all the information and forms to do all the necessary amendments. Doing the amendments is just boring and tedious.  It's the underlying assumption I am having the problem with. Does the Vet clinic even qualify?

Any opinions?