- Line: 33
- Step: 7
- Step Subject: Refund
- Instruction Year: 2024
Subtract line 32 from line 31a. This is the amount that will be applied to your estimated tax for 2025. Enter this amount on line 33.
If you choose to apply part or all of your overpayment to your estimated tax for 2025, the return must be filed by December 31, 2025, and this choice cannot be changed after December 31, 2025.
2024 returns filed after December 31, 2025, may not request that overpayment be applied to estimated tax. Any overpayment will be refunded.
If you do not make any entry on line 32 or 33, the entire amount of the overpayment on line 31a will be refunded to you.
For original returns, the total of lines 32 and 33 must equal the amount on line 31a.
Amended Returns Only. If you would like to adjust the amount applied to the 2025 estimated tax, you must amend your return before 12/31/2025. To change the amount applied, calculate the new total amount applied to the 2025 estimated tax on line 33. This would reflect the new total amount applied to the 2025 estimated tax and should be noted for future filings. On line 31b, do not include any amounts already applied to the next period.
If the return is being amended after 12/31/2025, enter the same amount from line 33 of your most recently filed return. This amount cannot be increased or decreased from the latest return filed before 12/31/2025. If line 33 plus any amount on line 31b is greater than line 31a on amended returns filed after 12/31/2025, include any excess amount on line 34.