I want to make sure that my client is opted OUT of this deferral. However, all the instructions are for 2020. Can someone please advise how I can be assured there is no deferral/
Be prepared to be amazed at what you can find by using a search engine on the internet for 2021 instructions for the same form.
https://www.irs.gov/pub/irs-pdf/i1040sse.pdf
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