PPP keeps changing, if last week, it allowed ITIN holders, individuals with prior criminal records unrelated to fraud, etc. Now, they are allowing self-employed individuals (Schedule C) to use the revenues/sale amount to calculate the maximum loan amount (capped at around $20k based on the maximum annual salary of $100k). This change will allow taxpayers with Schedule C with losses or low net income to access PPP loans or obtain more funding.
It seems that this change will be beneficial to new PPP applications, but it is not planned to be retroactive.
Link Journal of Accountancy (include new forms) – https://www.journalofaccountancy.com/news/2021/mar/ppp-borrowers-can-use-gross-income-sba-rules.html