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Related question - if I file by April 15 (the due date of the Q1 estimated payment) and apply my refund to my Q1 estimated payment, is that considered to be "paid on time"?

It's seeming crazy to need to mail in a couple thousand in estimated payment, knowing I've got more than that coming back with my refund. But the extended deadline of May 17 suggests that IRS may not *APPLY* that payment-from-refund even if the return is filed by April 15.