Anonymous
Not applicable

2021 Form 1040_ES Payment Voucher 1 missing...

Just filed yesterday and noticed that I will have estimated tax payments again this year.  Last year when I did this there were 4 vouchers each for the same amount.   That makes sense.  This year voucher 1 is missing, voucher 2 is for one amount, and vouchers 3 and 4 are for another amount, sense; this makes none.   

 

Since I overpaid tax last year and was due a refund this year, in part because of the estimated tax payments, I have let uncle Sam keep my refund and apply to next year, I guess this a form of estimated tax payment.   But why not take that amount into account and divide the remaining estimate by 4? 

 

I'm not fully expecting this to all make any sense but my main concern is around missing the first payment since there wasn't a voucher for that.