@imi138 I don't beleive it works that way. The IRS does not pay interest on the money you give them which in effect is what I think you are asking for.
They assume that your tax liability is the same each quarter (unless you complete form 2210) and then they will credit the payments on the date received to determine if there are late payment penalties, but they do not pay interest if you overpaid.
If you overpaid your taxes and want the refund credited to 2023, they will credit the June 2023 payment first and I would imagine give you credit as of that date for the 2023 tax year (it was late for 2023 tax year as well).
