If you own a business or are self employed and you deferred part of your Social Security tax in 2020, the second installment of the deferred amount is due Dec. 31, 2022. To pay, you can use the Electronic Federal Tax Payment System (EFTPS.gov). On the “type of tax” screen, choose “Deferred Social Security Tax” and then change the tax period to the 2020 calendar quarter for which the tax was deferred. Or use IRS Direct Pay (IRS.gov/payments), selecting “Pay Now With Direct Pay,” and then “Balance Due” for the 2020 tax year. Use the same address to pay with a credit or debit card or digital wallet. The IRS doesn’t charge a payment fee but a third-party processor does. Need help? Contact us.© 2022