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Last year I had large itemized deductions by piling enough stuff in there to skip the standard deduction. That led to a significant refund.
I decided to apply it all to estimated tax, because I already pay a notable amount of estimated tax quarterly, having no wage income for withholding. Then I didn't have to worry about cash in my checking account quarterly.
The IRS has twice mailed me saying they are still studying my return, and don't ask.
Now I struggle with what estimated tax to pay quarterly, because I don't know what the result will be with my "apply to next year's taxes" refund.
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The State of Michigan still has not issued tax refunds this year - Learning_and_Labor August 8, 2026, 11:27:42
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