I owe a substantial amount for 2019 because of unexpected capital gains that occurred late in the year, so estimated taxes were not filed. In early 2020 20% was withheld from a very lage IRA distribution that will not be needed for 2020 taxes because the majority of that distribution was then rolled over, so it is tax free. Is there any way to apply the excess that has been withheld in 2020 to the amount that will be owed for 2019 taxes?
