Could be because your client's 2021 liability is below the threshold for making 2022 ES-tax?  If you want to change any option for ES tax and how the refund would be apply, go to Payments, Penalties & Extensions > 2022 Estimated Tax (1040-ES, W-4, W-4P, W-4R) > 2022 Estimated Tax (1040-ES).

On the Federal & State tab, under General Information, on the line for Apply overpayment to 2022, select the appropriate options for FEDERAL and STATE.

On the line for Estimate options (Click on arrow to select from list [Override], you can also force PTO to run 1040-ES the way you want it.