No, you cannot use the refund for future taxed owed.
In most cases, an original return claiming a refund must be filed within three years of its due date for the IRS to issue a refund.
Generally, after the three-year window closes, the IRS can neither send a refund for the specific tax year, nor apply any credits, including overpayments of estimated or withholding taxes, to other tax years that are underpaid.
