@TaxGuyBill "Quarantine did not last 9 months"

Mandated business closures did not last 9 months, at least in most places.  But doctors and scientists did not advise the public to resume close contact with anyone outside the household.  Unemployment was still available to people who were trying to find work -- in fact, that's one of the requirements of state programs -- or were earning less than specific amounts.  The goal posts kept being moved.  In April, many people thought it would be over by May or June; in September, many expected it to end by Thanksgiving, or at least well before Christmas.  

Expenses continued.  Self-employed did not abandon their business.  You have to look at the facts and circumstances of each case, but try to avoid the compulsion to play the role of IRS auditor.