Question

I got a LTR3064C letter in, saying I owe one-half of the employer's social security tax by Dec 31. Is it normal for this to not appear on the IRS account website?

Forum|Forum|4 years ago
November 30, 2021
1 reply
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The other half of the social security tax is due by Dec 31 2022. And a deferral amount is owed too. My IRS account says I owe $0. Should I just send the IRS a check to the address?

Also, to make sure this letter is actually legitimate, the address is -

Ogden Service Center
Ogden UT xxxxx-xxxx

TurboTax Self Employed Online

Critter-3

Yes this is normal because you don't owe the IRS ... the payment technically goes the the SS administration instead via the IRS system.

The tax on Schedule 3 line 12e (for 2020) is only deferred. It is not canceled or eliminated. You have to pay half by December 31, 2021, and the remaining half by December 31, 2022. See the following IRS notice for instructions to pay the deferred tax.

How self-employed individuals and household employers repay deferred Social Security tax

https://www.irs.gov/newsroom/how-self-employed-individuals-and-household-employers-repay-deferred-so...

V

VollbrianAuthor

Thanks for the reply back!

So, just to verify, where it says -

You reported a deferral of $400 (not my actual number) on your tax year 2020 return.
Although the deferral amount may not yet be due, you remain liable for any and all amounts that are properly deferred.
We are required to, and have, assessed these liabilities as reported. Failure to pay by the respective due dates may result in penalties and interest.

Half of that $400 is due by Dec 31 2021, and the other half by Dec 31, 2022? I’d probably just pay the whole thing at once.

I read the notice thinking I owed a lot more than that, but overall just got confused by it. Attached a copy of the letter just in case. Thanks!

Critter-3

Yes ... in fact the TT program told you the exact same thing if you look at the filing instructions that were in the PDF file which were also presented in the interview screens ... see the screenshot below. You must pay as directed so it gets appropriately applied to the SS deferred taxes ... and you can pay all now or just 1/2.