You must apple the tax law in effect for tax year 2023( even though we must use the 2022 forms and schedules because not all of the 2023 forms and schedules are available at this time) and you must assume you are preparing the return in April 2024.

9. If the TP overpays her 2023 Federal income tax liability by $5,200, but wants to apply $3,000 of the overpayment to her 2024 estimated Federal income tax liability, then she should enter $3,000 on: a. Form 1040, Line 26. b. Schedule 3, Line 8. c. Form 1040, Line 25a. d. Form 1040, Line 36.