The IRS doesn't pay you interest for holding your money all year if you have too much withheld, or if you pay too much in estimated tax.
However, the IRS may pay you interest if they send your refund later than 45 days from the filing deadline for your return.
If you file your return before it is due, the IRS still has 45 days from the deadline. If you file after the deadline, then the 45-day period begins the date on which you filed.
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