My social Security taxes were deferred in 2020 by my employer. I paid the tax in 2021 and I had two employers in 2020. I have no 2021 W-2C from my previous employer. How do I include the taxes paid in 2021?

[HelenC12]

Please clarify. How did you pay the deferred Social Security taxes in 2021? Were they paid through your employer?

[Allen24]

Ireceived a "Demand Notice for Payment" from Dept. of Homeland Security (my former employer) and I paid directly to the National Finance Center

[HelenC12]

If you took the deferral based on the Presidential Memorandum, Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, issued on August 8, 2020, to temporarily defer the employee portion of the Old-Age, Survivors, and Disability Insurance (OASDI) tax obligations for certain individuals, please see the following information. 

Per IRS guidance, the Social Security taxes deferred from pay period (PP) 18 to PP 25, 2020, will be collected from your wages between PP 26, 2020, through PP 25, 2021.

• There is not a way for employees to elect one lump sum payment. The primary repayment method will be through payroll deduction starting in PP 26, 2020, through PP 25, 2021, for those employees still on the rolls.

Please scroll down in the aforementioned IRS guidance link for who to contact to help you with your issue.

[Allen24]

The problem is that I left the agency before PP26, therefore there was no way for them to collect through payroll deduction since I was no longer on their payroll. The only way was for me to pay the National Finance center, which I did in a lump sum. I guess my real question is whether or not this would actually affect my federal income tax liability for 2021? Does this information need to be included on my return?

[MinhT1 · Accepted solution]

No. Social security and Medicare contributions are not tax deductible. And payment of the deferred amount does not need to be reported on your tax return.