apply late refund to 2024 estimate

[John_TT]

I e-filed our Federal taxes early requesting some of expected refund to be applied to 2024.  But I checked Federal website and my tax-return has NOT be processed yet.  If the IRS doesn't process the return before April 15th, will the 2024 estimated  quarter 1 payment be considered late?  Possible penalty?

[Mike9241]

contact the iRS to see if they got it. if they did, then the overpayment applied to 2024 should be for the first quarter

[John_TT]

Yes, I got email a month ago "Federal Return Accepted".  I'm just trying to verify that if it takes another month or later to be processed, will my 2024 first quarter estimated payment be considered on time or late?

Seems similar to mailing returns or estimated payments -- which I understand are counted on time on the date post-marked not the date received or processed.

[dmertz · Accepted solution]

"If the IRS doesn't process the return before April 15th, will the 2024 estimated  quarter 1 payment be considered late?"

No.  The IRS already has this money.