Deferred self-employment taxes

[JaeAnnA]

When a taxpayer defers part of their self-employment taxes the letter should give instructions for how to pay the deferred portion.

[Just-Lisa-Now-]

what are the instructions to pay?  Ive seen people ask, but Ive never seen an answer, do they just send a 1040V before 12/31/21?

[itonewbie]

Haven't seen any instructions either.  F.941 has a special line for the deferral but there's no such equivalent quarterly returns for individuals.  Since this is technically a deferral of the SE-tax payment and not liability for 2020, making the payment in one of the following two ways should suffice, IMHO:

• With a 2020 1040-V; or
• Via IRS' Direct Pay by selecting a payment for 2020.  Direct Pay does not currently have, among the reasons you can select for payment, SE-tax deferral like it does for 965 transition tax.  Hopefully, they'll add that to the selection later this year.