I have a client that closed her business in 2018. She will receive a Fed refund, but owes back payroll taxes. Can she pay the payroll taxes with the refund?

[AJMorris]

She has received a notice for the amount due on Form 941.
Her refund is greater than the amount due on Form 941.
Is there a form I can use to be sure the Form 941 balance is paid first?

[Just-Lisa-Now- · Accepted solution]

Id wait and see what IRS does...maybe they will apply it automatically.  

 There's nothing YOU can do on the return to tell IRS where to apply the refund first.