IND-073 e-file error
If 'OverpaidAmt' is greater than 'EsPenaltyAmt', then the sum of 'RefundAmt', 'AppliedToEsTaxAmt', and 'EsPenaltyAmt' must be equal to 'OverpaidAmt'. (rule IND-073)
You'll get this error when the overpayment is greater than the estimated penalty amount, and the overpayment doesn't equal the sum of the refund, the amount applied to next year's estimates, and the estimated penalty.
Solution 1: Paper file
Paper file the return.
Solution 2: Suppress penalties
If you suppress penalties, the IRS will send the taxpayer a bill for the penalty amount.
- Go to thePenscreen, in thePaymentsfolder.
- InSuppress penalties on Form 1040, mark the following checkboxes as needed:
- Late filing interest (Int).
- Failure to pay (FTP).
- Failure to file (FTF).
- Re-create and retransmit the return.
Solution 3: Adjust overpayment for amending
In instances where the overpayment applied to the following year is reduced due to the amending of the return, you will likely receive this error.
- SelectAmend.
- Change the fieldOverpayment applied to your 2025 estimated taxto the reduced amended amount.
- Re-create and retransmit the return.
note
- Don't change theOverpaymentfield on theAmendscreen. It should reflect the amount of overpayment on the original return.
- This solution doesn't work when amending a return increases the overpayment amount. If the original return showed a $500 overpayment applied to next year's estimates, the solution only works if the amended return shows $499 or less. It won't work if the amended return shows $501 or more.
