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If a client is efiling 2019, 2020 and 2021 taxes, and the refunds from 19 and 20 are more than owed in 21, should the client send the payment for 21 in?

 
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1 Comment 1
itonewbie
Level 15

Technically and by law, you can credit-elect to apply overpayments from delinquent returns sequentially so long as it is within statue of limitations.  Whether there will be administrative hiccups is a different story.

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Still an AllStar
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