What Does Apply Overpayment To 2025 Taxes Mean. This revenue ruling states that when a taxpayer elects to apply an overpayment to a succeeding year’s estimated taxes, the overpayment will be applied to unpaid estimated tax installments. It is getting close to the filing.

Overpayments and repayments may seem complicated, but. You can choose to get ahead on the following year’s payments and apply the overpayment to next year’s taxes.