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That e-mail was sent to thousands in error.    It was intended to alert taxpayer to the fact that the temporary SS & medicare withholding  was *temporarily* suspended in 2020 due to COVID, but still must be paid in 2021, hence a W-C to add the under withheld  tax.

 

I believe that e-mail was sent to everyone that has a W-2 on their tax return whether they elected to have their employer to defer the tax or not.   The tax deferral was an option for the employee and not automatic.

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**