The amount of self-employment tax that you deferred can be found on Schedule SE Part III line 26 and on line 12e of Schedule 3 to your form 1040.
The deferred amount must be deposited by the following dates (referred to as the "applicable dates") to be treated as timely (and avoid a failure to deposit penalty):
- On December 31, 2021, 50 percent of the eligible deferred amount; and
- On December 31, 2022, the remaining amount.
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