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The Coronavirus Aid Relief and Economic Security Act CARES Act allows employers to defer the deposit and payment of the employers share of Social Security taxes and self-employed individuals to defer payment of certain self-employment taxes. Includes a Form 8379 Injured Spouse Allocation PDF which could take up to 14 weeks to process.

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Includes a claim filed for an Earned Income Tax Credit or an Additional Child Tax Credit.

. For the latest information on IRS refund processing during the COVID-19 pandemic see the IRS Operations Status page. These FAQs address specific issues related to the deferral of deposit and payment of these employment.

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