applying refund on extended return to 1st quarter estimated payment

[mclsk]

I am planning on filing an extension on or before April 15 and my refund due is approximately the amount of my 1st quarter estimated payment.  If I file my taxes in May, will the refund applied to my estimated payment be dated April 15? or will it be considered late?

[MindyB · Accepted solution]

It will not be considered late. You can treat it the same way as a quarter one payment, made 4/15/25.  The 2025 2210 isn't available yet, but see instructions for Schedule A Line 11 in 2024 Form 2210.