Definitely not an Estimate.  Additional payments made in response to a Notice.  The problem is the return needs to be amended, and the taxpayer wants the over-payment applied to current-year estimates.  If the payment isn't reported on the 1040, Lacerte generates an error due to the 1040 reporting an amount owed and an amount applied to estimates.  Support says there's no way to generate a 1040 line 73 D amount with "Tax" as a description - They suggested plugging an IRC 1341 amount and then manually editing the printed form.