I have about a $3000 federal overpayment in 2008, which I will apply to my 2009 estimated taxes once I file my 2008 taxes which I plan to do before October 15.
My question is when is this payment credited? Can it count as being made on April 15 (since the funds were already in the Treasury's possession at that time), or must I count it as a late payment, made on the actual 2008 filing date?
If I fill out form 2210 for 2009 which date should I use? Is it advantageous to file before June 15 so that payment can be credited for that date?
Thanks,
Steve