During the covid disaster, there was a "parity" provision in the TRA and the ARPA (acts of Congress) that helped Self-employed be treated the same as employees for purposes of FMLA and sick pay. The IRS is the best reference. You need to confirm the date ranges, the reasons, if the taxpayer has any overlapping claims, any supporting documentation, and also, the W2s issued in this period showed if the person already got this benefit from an employer (you can't double dip).

https://www.irs.gov/newsroom/paid-sick-and-family-leave-credit-2020-vs-2021-comparison-chart

https://www.irs.gov/newsroom/tax-credits-for-paid-leave-under-the-american-rescue-plan-act-of-2021-s...