The self employment tax deferral on the 2020 Federal 1040 tax return was to be paid back as explained here.
But the payment is not an entry on the 2021 Federal 1040 tax return.
Section 2302 of the CARES Act allowed businesses to elect to defer the employer's share of Social Security tax on wages paid to employees between April 1 and Dec. 31, 2020.
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