Subject: Quarterly Tax Payments
For the first time ever, I will be making quarterly tax payment throughout 2023. I have no problem predicting pretty closely what my 2023 tax will be and hence the amount required each quarter. I have finished but not yet submitted my 2022 taxes and I have a refund due that exceeds the quarterly amount due in 2023.

The question is, "If I don't take the 2022 refund and roll the credit to 2023, will that satisfy the requirement for the first quarter 2023 payment of estimated taxes?"

If so, does timing make a difference? If the IRS hasn't processed my 2022 return by the April 18, 2023 quarterly payment deadline, will I be in a penalty situation for under payment?