Part III of the 2020 Schedule SE is titled "Maximum Deferral of Self-Employment Tax Payments." The IRS instructions, as well as every news article I can find on the subject, make this sound optional ("you CAN defer," "you MAY defer," "you have the OPTION to defer"), but nowhere do I see guidance on the process for opting out of the deferral. I have already paid my full 2020 estimated taxes, just as I do each year. I have no interest in participating in this deferral, as I'll receive no real benefit in doing so. But how do I opt out? Do I simply leave all of the fields in Part III blank, and leave line 12e on Schedule 3 blank? Or do I have to complete all of these fields and opt out some other way? Thank you!
