On its website, IRS has issued FAQs on the deferral of the deposit and payment of the employer's share of Social Security taxes and self-employed individuals to defer payment of certain self-employment taxes that is provided by the Coronavirus, Aid, Relief and Economic Security Act (CARES Act). These employment tax deposit deferral FAQs will be updated to address additional questions as they arise. 1. What deposits and payments of employment taxes are employers entitled to defer? What may be deferred under the CARES Act are the taxes imposed under §3111(a) and, for Railroad employers, so much of the taxes imposed under §3221(a) as are attributable to the rate in effect under §3111(a) (collectively referred to as the "employer's share of social security tax"). But see FAQ 4 regarding...