We assume you are asking about a 2024 overpayment/refund to apply to next year's 2025 tax return?
An overpayment is your refund. It means Do you want to leave your all or part of your refund with the IRS or state and apply it to next year's tax return you do in 2026. Most people don't want to do that and want to get their refund now. So say NO, not to apply it.
