Regarding applying a refund. Q1 est. tax is due April 15, what if the IRS doesn't process the refund until after April 15 despite on-time filing? Is the est payment late?

[tringuyen82]

I want to apply the refund from last year (2018) to 2019 Q1 Estimated Tax Payment. But I was unclear about the timing. Is the payment applied when you file or when the IRS processes the refund. 

[JulieR · Accepted solution]

No. If you have already e-filed your return and it's been accepted, the application of the refund to your estimated tax will be considered to have been paid on time.

[tringuyen82]

Thanks!