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New Member
posted Aug 9, 2021 7:27:17 PM

I just got a letter from the IRS saying I reported a deferral and that it involves the CARES Act and my Schedule SE form. I don't remember doing this or what this means.

I've done contractor work before and never reported a deferral on my income. So I'm confused if this is something I need to pay or if this involves my employer at the time. Thanks.

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2 Replies
Level 7
Aug 9, 2021 7:43:45 PM

If you were working for an employer in 2020, check your paystubs from March until December to see if SS was being deducted.   If it was deferred, then you have to pay it back.

Level 15
Aug 10, 2021 8:27:46 PM

The CARES Act allows someone with self-employment income on their 2020 tax return to defer paying part of the Social Security tax that's included in the self-employment tax, if certain requirements are met. The deferral appears as a refundable credit on Schedule 3 line 12e. It was subtracted from the tax you had to pay with your tax return. Half the deferred tax is due December 31, 2021, and the remainder is due December 31, 2022.


TurboTax asked whether you wanted to defer the tax. See the screen shot below. If you clicked Yes it went on to calculate the maximum amount you could defer, and then asked you how much you wanted to defer.


You never did this before because the deferral is only allowed for 2020.

 


The IRS letter is about the self-employment tax on your tax return (on Schedule SE), not Social Security tax that is withheld from your pay by your employer. If an employer deferred any of the Social Security tax, the employer will collect the deferred tax in 2021.