Amount of Household Employment tax you would like to defer

This deferment is for tax year 2020 only. 

Due to COVID19 and the CARES Act, the IRS has allowed employers to defer the payment of the employer share (50%) of Social Security tax for household employees until next year.

1. The income must have been earned between March 27th and December 31, 2020, and
2. The tax must be paid back. Half of the deferred taxes are to be paid back by December 31, 2021, and the other 50% of taxes is to be paid back by December 31, 2022.

Note: Only half of the Social Security tax may be deferred. Income and Medicare taxes are not permitted to be deferred.