If my employer did the 2020 Tax deferment, do I need to file an amended return at the end of 2021 when the tax has been paid?

[rjs]

If you had only one job in 2020 you do not file an amended return or do anything else. It's all taken care of on your W-2. You should get a Form W-2c (a corrected W-2) for 2020, but if the only change is the Social Security tax withheld in box 4, you do not have to file an amended return or do anything else with it.

If you had more than one job in 2020, go to the following link on the IRS web site and scroll down to "Instructions for Employees."

Form W-2 Reporting of Employee Social Security Tax Deferred under Notice 2020-65

[Critter-3]

Since the 2020 FICA tax was deferred by the employer they will collect it from you in 2021 so there is nothing you need to do  or amend for.