Client is a nail shop owner and she is the solo worker in her small shop.
She is a SMLLC taxed as a DRE.
She was out for Covid for 10 days and had to cancel her customer appointments in the beginning of 2021.
Her business shows a net profit and she has an income tax (and SE tax) liability.
Of course I read through the IRS guidance and it looks to me like she can claim the credit. But I just wanted to double check as, of course, the guidance is a bit confusing in spots.
Are there any obvious hidden details or limiting factors that I overlooked?