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The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to have been responsible for collecting, accounting for, or paying over these taxes, and who acted willfully in not doing so
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Here's how you know

https://www.irs.gov/instructions/i1120f
Direct deposit fields have been added on page 1 of Form 1120-F (see lines 9c, 9d, and 9e)

IRS warns taxpayers about misleading claims about non-existent “Self

https://www.irs.gov/newsroom/irs-warns-taxpayers-about-misleading-claims-about-non-existent-self-employment-tax-credit-promoters-social-media-peddling-inaccurate-eligibility-suggestions
To qualify for the Sick and Family Leave Credits, self-employed workers have to meet a variety of technical reasons in 2020 and 2021 that didn’t allow them to work, including caring for an individual subject to a quarantine or isolation order