on the ES &W4 wks the overpayment you are applying must be entered just below the amount shown as the 2024 overpayment, you also need to indicate on this wks any previous estimated taxes you have paid (exclude the overpayment)
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on the est tax options (wks) the overpayment applied should appear in the section labeled " anount of estimated taxes to pay in 2025". further down in the section labeled schedule of estimated tax payments for 2025" you should see the amount you paid with the first and second estimate, if any. the third quarter estimate is the 75% of the amount of 2025 estimated taxes that were calculated reduced by 75% of any federal withholding you indicated further reduced by any previous quarterly estimates that were paid and finally the overpayment applied
example
estimated 2025 tax $800
75% = $600
previous estimated tax payments $200
remainder for first 3 quarters $400
overpayment applied to 2025 $100
3rd quarter estimate $300
4th quarter estimate $200
proof required payments 800 = paid 200 (first 2 quarters) +300 (paid 3rd quarter)+200 (paid 4th quarter)+$100(overpayment applied)
note this is base on paying the 3rd quarter estimate on or before 9/15
