Deferral of payment of 50% of social security tax imposed for the period during pandemic

[Yvonne]

Does anyone know how to handle the deferral of payment of 50% of social security tax imposed for the period during pandemic? The instruction just mentioned 50% deferral and one payment is due 12/31/2021 and another payment is due 12/31/2022. But I don't see nay payment voucher or any other payment option for this. Do I assume IRS will send out the bill to client?

[Just-Lisa-Now- · Accepted solution]

Its a great question that nobody seems to know the answer to.

Ultimately it will be the taxpayers responsibility to get it paid on time....but can they send it with a voucher of some kind and a check, does it have to be paid online?

Be sure if youre choosing to defer the SE taxes that the tax return doesnt have a refund, if it does they wont defer it, they'll reduce the refund.