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Business & farm
If you are referring to line 22 of Form 1040, that is the amount that you want the IRS to apply to your 2020 taxes. So, rather than get your refund in a few weeks, you use part or all of it to pay your 2020 taxes.
If you are referring to a different form, please mention the name of the form.
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March 5, 2020
5:48 PM