Line 98 – Amount You Want Applied to Your 2025 Estimated Tax

Apply all or part of the amount on line 97 to your estimated tax for 2025. Enter on line 98 the amount of line 97 that you want applied to your 2025 estimated tax.

An election to apply an overpayment to estimated tax is binding. Once the election is made, the overpayment cannot be applied to a deficiency after the due date of the tax return.