Overpayment Applied to Estimated Tax

Step Subject
Instruction Year

Subtract line 68 from line 67. This is the amount that will be applied to your estimated tax for 2023. Enter this amount on line 69. Use only column A if you and your spouse file jointly.

If you choose to apply part or all of your overpayment to your estimated tax for 2023, the return must be filed by December 31, 2023, and this choice cannot be changed after December 31, 2023.

2022 returns filed after December 31, 2023, may not request that overpayment be applied to estimated tax. Any overpayment will be refunded.

If you do not make any entry on line 68 or 69, the entire amount of the overpayment on line 67 will be refunded to you.

The total of lines 68 and 69 must equal the amount on line 67.

Married Filing Separately on a combined return:

Entries in both column A and column B will establish two estimated tax accounts.


Go to Line 68

Go to Line 70