How do i pay deferred payroll taxes from 2020

[Critter-3]

@zelinski 

If you worked as an employee and the employer used the option to reduce SS taxes on your paycheck in 2020 and you did not work for them in 2021 then it is NOT your responsibility to repay the reduced taxes voluntarily ... it is the employer's responsibility to  pay them on your behalf  then try to collect them from  you.  Contact the employer for directions on this matter as it cannot be done on the 2020 or 2021 return.  

Here is a good article explaining in plain english :  https://www.patriotsoftware.com/blog/payroll/employee-social-security-tax-deferral/

[zelinski]

Thank you for all your responses.  I did pay the 2020 deferred payroll tax to the 2020 Census employer.  The invoice they sent was very threatening, and I assumed I was responsible.   I was hoping to report it on my 2021 tax return.  This was so screwy.  

[Critter-3]

It is NOT reported on the 2021 return anywhere  and they should have sent a corrected 2020 W-2 and you can amend the 2020 return if it makes a difference (most likely will not). 

[gccrdelaney]

I paid the amount owed in full when I received the notice from the IRS.   How do I capture the payment of these taxes when I complee my 2021 taxes in Turbo Tax?

[JamesG1]

Are you referring to the self employment tax deferral on the 2020 Federal 1040 tax return?  Please clarify. 

If so, the payment is not reported on the 2021 Federal tax return.

[mwarney]

gccdelaney...  Ther is nothing to "capture" or report on your 2021 return.

[JohnW152]

@gccrdelaney

As Employee Tax Expert JamesG1 and mwarney indicate above, if you’re referring to the self-employment tax deferral from tax year 2020, this won’t be reported on your tax year 2021 return.

Please see the IRS’ How self-employed individuals and household employers repay deferred Social Security tax for reporting information.