For 2022, the couple made the following federal and state income tax payments: • Federal estimated tax payments of $950 to the IRS on all 4 required due dates. If, by chance, the Armstrongs overpaid their federal taxes, they would like the excess applied to 2023. If they underpaid their taxes, they want the IRS to send them a bill for any penalties they may owe. • When the Armstrongs extended their 2021 state income tax return in April 2022, they paid an additional $1,265 with their state extension request. • State estimated payment of $900 on 12/31/2022 for their 2022 state return. What tax form would you use to claim this?