Employee Social Security Tax Deferred

[Treasurehunt1]

Is it necessary to report employee deferred social security tax referenced in IRS notice 2020-65?  If the deferred social security tax must be report, where is it reported?

[itonewbie]

IRS guidance for this is here: https://www.irs.gov/newsroom/deferral-of-employment-tax-deposits-and-payments-through-december-31-20...

[qbteachmt]

Did you mean the info on the W2 for the Employee; or, are you working on the business return for the Employer? Or, for a self-employed person?

[Treasurehunt1]

There is nothing reported on the W2, however the client provide an email from HR state that the SS tax  was deferred and will be recovered in 2021.

[qbteachmt]

"There is nothing reported on the W2"

That's not how the regulation reads.

"However, do not include in box 4 (Social security tax withheld) any amount of deferred employee Social Security tax that has not been withheld."

From: https://www.irs.gov/forms-pubs/form-w-2-reporting-of-employee-social-security-tax-deferred-under-not...