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L:ine 3 and Line 18 of what form?
You are talking about Schedule SE - correct ? I'm guessing yes so -- If the income was for Jan-Dec you are to use only the amount that was income for Mar27-Dec31. I read (can't find the source now) that an acceptable method is to use 77% of line 3 for line 18. If all the income was earned after March 27th then yes you can use 100% of line 3 for line 18.
You probably already know this but the actual deferral is on Schedule 3. There is a SmartWorksheet in the 1040Worksheet.
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