After you file

And so is it correct that if I pay the extra tax, (to avoid penalties) then the amount applied to estimated tax for next year would be equal to the original higher overpayment on my 1040 before I corrected the return?  (equal to the old overpayment minus the extra tax , but then  plus the amount of extra tax)?  In other words, having missed some income, the IRS is now requiring me to pay the difference in cash to maintain the original overpayment that I had applied to estimated taxes before correcting the return,  just because I opted to apply my entire original refund to 2023 estimated tax rather than take a refund? Whereas if I had asked for a refund originally, paying the tax would just offset the amount of the refund I shouldn't have gotten in the first place. If this is all true it is a very convoluted system.