I have a client who did not provide information before the IRS E-filing shutdown for individuals for the 2023 tax season. The client is receiving a refund, however, they will need to make a 4th QTR estimate for a significant amount. The IRS has announced that they will start processing individual returns on January 29th, which is past the January 16th deadline for 4th QTR estimates.

My question is, do you think the IRS would accept the refund amount as a timely filed 4th QTR estimate if I file the 2022 return on January 29th requesting to have the refund applied to the 2023 4th QTR estimate?