You are asking about Form 8915-F, which Intuit has listed as scheduled March 17. The IRS has not even released it, yet. That is the carry-over for covid disaster reportable taxable income from 2020, and for all disasters from now on.

As for Sched C, if the taxpayer deferred paying SE tax, that should be paid part in Dec 2021 and part in Dec 2022. There is no additional reporting of it; it's delayed Payment, not delayed reporting.