Credit for Amended Return

[buzzardbreath]

I am filing an amended return for 2012 that will result in a refund. Client wants the refund applied.

To which year can the refund be applied in the 1040-X? Client does not want the money now but
expects to pay in 2014. A refund for 2013 has already been filed and processed.

Applying the 1040-X refund to 2013 will simply result in her getting a check.

[taxea]

If 2013 has been filed with a refund due or the liability paid then you can set it for 2014. If there is a liability in 2013 that has not been paid the IRS will probably take the portion needed to pay the liability and the balance will sit as a credit on the TP's acct. I doubt they will bypass tax due for 2013 and hold the entire amount as pmt for 2014.