Client is amending 2023 1040 pursuant to the new HR 5863 - Federal Disaster Tax Relief Act and on the original return elected to have part of the 2023 overpayment applied to 2024.  The prepayment of the 2024 tax is no longer necessary and the taxpayer would like to receive all of the Amended overpayment (less the portion already refunded) which would include the amount of the overpayment that was to be applied to 2024.  My question is, then, Do I adjust the 1040 X, Line 18 - Overpayment As Shown On Original Return and remove the "elect to apply overpayment" on the ES worksheet?  Or do I ignore it for now and show the application of the overpayment when I do the 2024 return so they will receive the refund from 2024?