The CARES Act included a provision allowing self-employed taxpayers to defer paying up to 50% of the Social Security tax portion of their SE tax on net SE earnings for the period beginning on March 27, 2020 and ending December 31, 2020. Fifty percent of the eligible deferral amount is due by December 31, 2021 and the balance by December 31, 2022. A taxpayer who deferred 50% of the Social Security tax on net SE earnings was not eligible for a refund on their 2020 return due to the deferral because the deferral amount is a deferral of payment, not a deferral of liability. Therefore, the deferral itself could not result in an overpayment of taxes reported on the 2020 Form 1040.