rbynaker
Level 13

I went down the rabbit hole through the instructions and Lisa has the technically correct answer.  But Terry's approach is easier and has the same result.

The IRS instructions for Part III of Schedule SE indicate you can use "any reasonable method" to determine SE income during the COVID period, including 77.5% in an example:

https://www.irs.gov/pub/irs-pdf/i1040sse.pdf

Rick