Which year/s are you talking about?
https://support.taxslayer.com/hc/en-us/articles/4412838785933-What-s-new-in-2021-for-Form-7202-Credit-for-Sick-Leave-and-Family-Leave-for-Certain-Self-Employed-Individuals-What's new in 2021 for Form 7202 Credit for Sick Leave and Family Leave for Certain Self- Employed Individuals?
Self-employed taxpayers will be able to use 2020 earnings if greater than 2021.
There are two separate benefit periods in 2021.
What are the two benefit periods?
January 1, 2021 through March 31, 2021
This is the carryover period.
The benefit is the same as 2020, but the days taken on the 2020 tax return will be subtracted from the maximum days the credit is available during the carryover period.
10 days for Sick Leave (less any days claimed in 2020)
50 days for Family Leave (less any days claimed in 2020
April 1, 2021 through September 30, 2021
This second benefit period re-starts the days that can be claimed.
The benefit amounts are the same as 2020, but the days that the credit is available for start over.
10 days for Sick Leave
60 days for Family Leave