How do I apply my overpayment of taxes from 2024 to this year's tax?

[sherrielaycock]

Last year I had an overpayment of quarterly taxes of $254. This year I owe $17. Where do I record the overpayment so it gets carried over to next year?

[DoninGA]

If what you meant by an overpayment of taxes then you would have received a federal tax refund for the overpayment.  A federal tax refund is not entered on a federal tax return.