taxcat45
Level 1

If my client elects to defer portions of their 2020 S/E tax (see Schedule 3, Form 1040) to 12/31/2021 and 12/31/2022, how do they physically make the payment to IRS?  Do they have to send a special payment voucher?  Can they increase one of their quarterly estimate (1040-ES voucher) payments?  Do they make a direct payment via ACH?  I can't find the answer in any of the databases I normally use for such research.