How to apply an overpayment to estimated tax on the 1040X amended return in Lacerte

For information on applying the One Big Beautiful Act provisions to tax year 2024 estimates see here, check out our Tax topics page on Estimated Tax payments where you'll find answers to the most commonly asked questions.

This article will help you understand how to apply the overpayment generated by an amended individual Form 1040X on Line 22.

Disaster area tax relief available:

Filing deadlines and estimated tax due dates may be extended for taxpayers in parts of Arkansas, California, Kentucky, Mississippi, Missouri, New Mexico, Oklahoma, Tennessee, West Virginia, and IRS for taxpayers living abroad. See here for more details.

Follow these steps:

1. Go to Screen 59, Amended Return (1040-X).
2. Scroll down to the Miscellaneous Information section.
3. Select the box Apply 1040-X overpayment to 20YY estimated tax.
4. Scroll down to the Federal Income Tax Return section.
5. Enter the amount to be applied in Overpayment applied to 20YY estimated tax (75).
   • If the amount doesn't appear on the 1040X, continue to the next step.
6. Go to Screen 7.1, 20YY Estimates (1040-ES).
7. Enter the same amount in Apply overpayment to 20YY (Ctrl+T or dollar amount) under General Information.
8. Remove any entry on Estimate options (Ctrl+T).

Per Form 1040X Instructions, Page 10:

If you elected to apply any part of an overpayment on your original return to your next year's estimated tax, you cannot reverse that election on your amended return.