I understand.   The one I was worried about was an auto repair shop that I took the FFCRA on his 941, he had to let numerous cars sit in his shop waiting to be fixed because the county shut everyone down and his employees had to sit home. 

He, the owner, was still at the shop working, but he had way more work than he could handle himself. He needed his guys back.  

I haven't had any SE clients come in for returns yet, Im just trying to make sure I have it clear in my head how it works.  

For example, if I have a self employed carpenter in the middle of a residential job when the lockdown happened and he couldn't continue to work at the job because of the lock down, he could potentially qualify for this.