From page 1 of the 2022 Schedule SE instructions: "Self-employed tax payments deferred in 2020. Previous legislation allowed for self-employed individuals to defer the payment of certain social security taxes from 2020 over the next 2 years. See IRS.gov/Payments for more information about payment options."
- IRS Self-Employed Individuals Tax Center
- IRS Publications and Forms for the Self-Employed
- Entering SEP, SIMPLE, and Qualified Plan contributions in Lacerte