The IRS says on their website to pay the deferred SS taxes at a special place on their website. See "How to repay the deferred taxes" down the page of "What employers need to know about repayment of deferred payroll taxes".
Are you self-employed? If yes, this will take some thinking on where to enter this. Perhaps you enter it as a Misc deduction on Schedule C with a good description and you will pay (if possible) at the webpage the IRS tells you about in the link above).
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