how do you opt out of self employment tax deferral?

[rivkah]

I have serveral self employed clients who choose to opt out of the self employment tax deferral, but the form defaults to the deferral.  Other than showing a zero for income earned 3/1/2020-12/31/2020, i can see how to opt out.    

[Just-Lisa-Now-]

Ive just been putting zero on Line 18 of Sch SE.   I guess you could put the zero on Line 11 of the Smart  Worksheet on the 1040/1040SR Worksheet instead, both accomplish  the same thing.

[rivkah]

thank you