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CORONAVIRUS TAX RELIEF FOR

            SELF-EM PLOYED INDIVIDUALS PAYING


                                      ESTIM ATED TAXES




             - Coronavirus Aid, Relief, and Economic Security (CARES) Act

                 permits self-employed individuals making estimated tax

                 payments to defer the payment of 50% of the social

                 security tax on net earnings from self-employment

                 imposed for the period beginning on March 27, 2020 and

                 ending December 31, 2020.

             - This means that 50% of the social security tax imposed on

                 net earnings from self-employment earned during the

                 period beginning on March 27, 2020, and ending December


                 31, 2020, is not used to calculate the installments of

                 estimated tax due.

             - Please refer toPublication 505, Tax Withholding and

                 Estimated TaxPDF, for additional information.
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