I am due significant refunds on both Federal and State for 2024; however, I have to file an extension for 2024 because I am waiting on some K-3 to complete my 2024 returns. Do I have to pay my Q1 and Q2 2025 estimated tax, because I intend to apply my 2024 refund to the amounts due in 2025 once I file the 2024 return in July? The 2024 refund will be more than enough to cover the Q1 and Q2 2025 estimated tax payments.