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After you file
The amount on Schedule 3 line 12e is what you have to pay. Half is due by December 31, 2021, and the other half by December 31, 2022. You can, of course, pay earlier if you choose.
Here is a link to the IRS instructions for paying the deferred tax.
How self-employed individuals and household employers repay deferred Social Security tax
‎October 21, 2021
4:06 PM
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