• These are payments that the taxpayer HAS MADE using Form 1040-ES (federal) for the CURRENT tax year, plus any overpayment amount from the prior year that was credited toward estimated taxes for the current year.
    • Note: See Federal Estimated Tax Payments, page 121, to prepare payment vouchers for NEXT year’s estimated tax payments.
  • Go to the Payments - Estimated Payments page [Federal Section > Payments & Estimates > Federal Estimated Payments for 20xx] and enter information using taxpayer information (actual amounts paid) and, if applicable, the prior year’s tax return.
    • Before entering a figure for “Amount Applied from Prior Year Refund”, confirm with the taxpayer that the expected refund (on the tax return) was actually received by the taxpayer, and not changed by the IRS.

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