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it's up to the employer to collect between January and April; it won't be on the tax return
What a bloody mess this will be if you are not still working for that employer in 2021 ...
https://www.kiplinger.com/taxes/601319/deferred-payroll-taxes-to-be-paid-in-2021
The employer is required to withhold extra payroll taxes in equal installments between January 1 and April 30 to catch up on the deferred tax payments. This is not a situation that is covered on your income tax return.
I have not followed the news to see what would happen if you quit or retired, but I imagine it will end up being a mess. The latest proposed stimulus package apparently does not include forgiveness of the deferred amount.
Per the news this AM the new bill will extend the payback until 12/31 ... what a bloody mess this will be for employer's who actually choose this option.
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