Yeah that sounds right dkh. The way they're taking so long to process things it could make a big mess. I have a client that received a 941 refund that was supposed to be applied to the next quarter. Apparently they did not process the 941 until many months after it was filed, and then mailed out the check in error instead of applying it. The check was immediately returned with a letter to the IRS, but now it may mess up the other subsequent quarters because  I  applied the refunds on the 941 returns to the next quarter...