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Retrieve 1040 overpayment applied

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    Retrieve 1040 overpayment applied

    Does anyone know a way to have a 1040 overpayment, that has been applied to the next year, moved back to the original tax year?

    A 2005 1040 was prepared. There was a large overpayment that was applied to 2006 (which has not yet been filed). Subsequently, it was discovered that the Sch H had been inadvertently omitted (thus causing the overpayment).

    The first time I called the IRS Practitioners Hotline I was told to write a letter asking the overpayment to be reapplied to 2005. The letter went to Memphis and has never surfaced.

    I called the Hotline again, and was told that once the election is made to apply an overpayment to the next year, the election is irrevocable.

    Does anyone know of a way to resolve the situation? Thanks!

    #2
    File an amended return

    Include an explanation of what happened and request the overpayment be credited to the amended return.
    In other words, a democratic government is the only one in which those who vote for a tax can escape the obligation to pay it.
    Alexis de Tocqueville

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      #3
      No. See Form 1040 instructions page 62.

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