qbteachmt
Level 15

@cookstown1964 

"What is the deferral period for SE filers i.e. when must this be repaid?"

The IRS has that info, the links are in this topic. Here they are, again:

https://www.irs.gov/newsroom/deferral-of-employment-tax-deposits-and-payments-through-december-31-20...

You can find self-employed info in that topic.

Example:

23. What are the applicable dates when deferred payment amounts of 50 percent of the Social Security tax imposed on self-employment income must be paid?

The deferred payment amounts must be paid by the "applicable dates" as described in What are the applicable dates by which deferred deposits of the employer's share of Social Security ...

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