The IRS considers "more than nominal" to be at least 10% of your business based on either the gross receipts from that part of the business or the total hours your employees spent working in that part of the business.

If all parts of your business could operate but you had to modify how it operated, then the IRS will consider you to be partially suspended if you can show that the order had more than a nominal effect on your business. The IRS considers "more than a nominal effect" to be at least a 10% reduction in your ability to provide goods or services in the normal course of your business.

If you changed business practices to alter behavior, such as making store aisles one-way or requiring customers or employees to wear masks, the IRS won't consider that change to have had a more than a nominal effect on your business operations.