these give more detail on what the question is asking:https://www.thetaxinstitute.com/insights/tax-in-the-news/setax-deferral-cares-qotw/
https://blog.taxact.com/self-employed-tax-deferral/
https://www.irs.gov/newsroom/deferral-of-employment-tax-deposits-and-payments-through-december-31-20...
