There's no YoY requirement, just 2 months.
If you weren't operational in 2019, the comparison is Jan/Feb 2020, to 2 later months in 2020 or 2021.
Ah, thanks! I wasn't aware of the fact that it didn't have to be a matching time period in the prior year. I guess any 8 week period compared to any prior 8 week period is a much easier threshold to achieve, especially for businesses with fluctuating/periodical income.
@gozalim, I guess you're in luck if you were operational (as a business, as in schedule C) in early 2020 and can show the 30/50% reductions required. Your business address would also have to be in a LEC based on the SBA map.