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

How self-employed individuals and household employers repay deferred Social Security tax  https://www.irs.gov/newsroom/how-self... https://accountinginstruction.info/ The Coronavirus Aid, Relief, and Economic Security Act allowed self-employed individuals and household employers to defer the payment of certain Social Security taxes on their Form 1040 for tax year 2020 over the next two years. Half of the deferred Social Security tax is due by December 31, 2021, and the remainder is due by December 31, 2022.