Why is proseries deferring an amount from 1040 Line 31

[BB Tax Services]

Is the deferred amount gonna pay by the taxpayer or what am gonna do to help my client.

[Just-Lisa-Now-]

You may need to explain your situation better....you chose for your client to defer their self employment taxes?   If so, those payments are due by 12/31/21 and 12/31/22, its the clients responsibility to get these paid. 

I feel like I remember reading that IRS would send some kind of statement, but ultimately, its the taxpayers responsibility to make sure theyre paid.