Two valuable refundable income tax credits available to self-employed taxpayers may have been missed in 2020 and 2021. The IRS, continuing professional education courses, and tax preparation software systems gave little attention to an interesting fact: 

 These tax credits are for wages (or, for self-employed taxpayers, prorated net annual earnings) with respect to days of work missed due to COVID-19 illness, quarantine, or family care absences. 

 The credits make it worthwhile to ask self-employed clients if they were off work due to sick or family leave in 2020 or 2021 (or both) and, if indicated, then amending their income tax returns for those years. These are valuable credits because they are refundable for up to $5,110 for qualified sick leave wages and up to $10,000 or $12,000 for qualified family leave wages (or, in either case, net self-employment earnings). Expiration of the general statute of limitation for amending timely filed and paid 2020 returns, April 15, 2024, 

IRS  HELPLINE   866 464 2050