Eligible self-employed individuals are entitled to claim an income tax credit for qualified sick and family leave. To be an eligible self-employed person, you must be:
Conducting a trade or business within the meaning of section 1402, and Eligible to receive paid sick leave under the Emergency Paid Sick Leave Act if you were an employee of an employer (other than yourself), and/or Eligible to receive paid family leave under the Emergency Family and Medical Leave Expansion Act if you were an employee of an employer (other than yourself).