Can i still get an overpayment from 2017

[IrwinWeissman]

A 1040 tax client has returned after many years of not filing.

His last timely filed form 1040 was for 2017.

The 2017 tax return showed an overpayment of $ 52,000 which was applied to 2018.

I am now about to file the 2018 tax return, which I know is beyond the 3 year filing statute.

My question is, will the $ 52,000, net of any 2018 taxes due, be refunded?

If so, is there any special forms to file or any special division with which to file??

[New York Enrolled Agent]

NO

Section 6402(b) treats an overpayment as a payment of estimated tax.

Section 6513(b)(2) says estimated tax is deemed to be paid on the due date of the return

4/15/2019 is well beyond the three year rule in section 6511(b)

Some will tell you the IRS will "screw up" and give the refund. Good luck with that.

[Rapid Robert]

If I understand correctly, at least the 2018 tax liability can be offset by the 2017 overpaid amount, which was a timely paid estimate for 2018. Can the excess still be carried forward as an overpaid amount (estimated payment) for the following year(s), even if not refundable?

[FEDUKE404]

In 2018, an investment firm incorrectly paid and showed 1099-R income for my spouse (who died in early Dec of 2017). Federal and state taxes were withheld from the "January payment.". Yes, I told the firm several weeks prior to the end of 2017 to halt the monthly payments due do the death of the owner. (The source is now an inherited IRA account.)
They eventually issued a corrected (zero income) Form 1099-R. They told me they could not "recover" the withholding taxes for the erroneous payment, even though the issue was discussed with them prior to 01/10/2018.
There was absolutely, positively ZERO 2018 income for my spouse, and there was no estate income issue either.
So. . .I have unsuccessfully been trying to recover the federal taxes withheld in error via the original Form 1099-R.
I filed a 2018 Form 1040 with zero income, requesting a refund of the withheld tax. Nope. . .you need to file an estate tax return.
Got (unneeded) EIN, filed zero income, requesting refund of withheld taxes (and provided copy of 1040 and correspondence / Form 1099-R) and IRS responded they had no record of any taxes withheld for the estate EIN. Well. . .duh. . .they were withheld using the SSN of spouse.
I just gave up, especially since COVID et al was in progress.

Any suggestions for recovery? Will those funds, with SSN of spouse, eventually end up in something like unclaimed / escheat account that I can/could access without putting up with the IRS??