Line 15 over payment if line 13 is more than line 10 right the difference on line 15 if you deposit it more than the correct amount for the quarter you can choose to have the IRS either apply it to your next return or refund the overpayment check only one box on line 15 also as a note never make an entry on both lines 14 and line 15.
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Video instructions and help with filling out and completing Fill Form 944 Pr Overpayment

Instructions and Help about Fill Form 944 Pr Overpayment
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