Line 26 form 1040: 2021 estimated tax payments and amount applied from 2020 return

[The Real Halloween]

TP will be filing the return on or before June 15, 2022 (automatic 2 months extension) but he already paid the balance due (the total tax) on Line 37. Can TP enter the amount paid on April 12, 2022 on Line 26 of Form 1040. Or such payment should not be reflected on Form 1040 as it is the payment of 2021 balance due Line 37.

[itonewbie]

That depends on what your client selected as the payment type when the payment was made, whether tax return or extension payment was chosen.  If extension payment, I'd enter that as such.  Otherwise, enter that as ES tax.

[The Real Halloween]

Thanks for your advice. TP wants to avoid any further correspondence with the IRS.

TP paid the IRS via direct pay $13,500 as a balance due but Line 37 Form 1040 only has amount owed $13,100. Would the IRS send TP a refund of $400 as the overpayment even it is not reflected on Line 35 of Form 1040?

Or Should the $13,500 be entered on Line 26 Form 1040 ( even though direct pay type of payment is balance due ) so that Line 35 has an overpayment?

Thanks again for your valuable time and comment.