I am preparing a joint return and the taxpayer (husband) is self-employed and owes self-employment along with income taxes for 2020.

The basic program computes a deferral amount on Line 31 of Form 1040.  It then indicates that half of this amount is due by 12/31/21 and the other half is due by 12/31/22.

Is this correct? If so will the taxpayer get a notice from the IRS at the time these payments become due?

If not, how should he complete the paying of the deferred taxes?

Thank you.