Yes, the amount of your 2024 refund that you apply to your 2025 counts as estimated tax payments and will satisfy the IRS rule that estimates are not required if you have paid in 100% of your 2024 tax.
Note for higher income taxpayers:
If your AGI for 2024 was more than $150,000 ($75,000 if your filing status for 2025 is married filing a separate return), substitute 110% for 100%.
[Edited 04/16/25|5:39pm PST]
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