If you are getting a refund on your taxes, you are not eligible to defer your self-employment tax. You can't defer tax amounts that you have already been paid.
Per the IRS, a taxpayer who has deferred his or her payment of the employer's share of Social Security tax or 50% of the Social Security tax on net earnings from self-employment under section 2302 of the CARES Act is not eligible for a refund due to the deferral because the deferral amount is a deferral of payment, not a deferral of liability.
For more information, please see Deferral of employment tax deposits and payments through December 31, 2020.
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