71. OVERPAYMENT APPLIED TO ESTIMATED TAX.
Subtract line 70 from line 69. This is the amount that will be applied to your estimated tax for 2011. Enter this amount on line 71. Use only column A if you and your spouse file jointly.
If you choose to apply part or all of your overpayment to your estimated tax for 2011, the return must be filed by December 31, 2011, and this choice cannot be changed after December 31, 2011.
2010 returns filed after December 31, 2011, may not request that overpayment be applied to estimated tax. Any overpayment will be refunded.
If you do not make any entry on line 70 or 71, the entire amount of the overpayment on line 69 will be refunded to you.
The total of lines 70 and 71 must equal the amount on line 69.
Married Filing Separately on a combined return:
Entries in both column A and column B will establish two estimated tax accounts, and you and your spouse will receive separate estimated forms to complete.