Individuals that file Schedule C or Schedule H and were affected by the coronavirus (COVID-19), may have been able to defer self-employment taxes. Under the Cares Act, income earned between March 27th and December 31st of 2020 is eligible for a 50% deferral.
To determine when your deferred tax must be paid, you can use the IRS Deferral Worksheet for Schedule H or Schedule SE
What tax year is the deferral available?
The deferral is available for payments made through December 31,2020 only.
Visit the IRS website for additional information.