You paid Federal income taxes on 1/3 in 2020. Any extra withholding on the 2020 Federal tax return was likely refunded to you one year ago.
You will pay Federal income taxes on 1/3 on the 2021 tax return. The 1/3 is likely reported on line 4b and/or line 5b. If there is a penalty, you will see it reflected on Schedule 3 and on line 20 of the Federal 1040.
The final third will be reported on the 2022 Federal 1040 tax return.
@AngusIL
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