Calculation of OverpaymentFigure 3.11.14-40 shows an example of calculation of overpayment edit. Pictured is a completed current year Form 1041.Line 24. Total tax shows 390 dollars.Line 26. Total Payments shows 450 dollars.Lines 27 through 30 are blank.The difference of 60 dollars was edited to line 29 Overpayment and Line 30a Credited to 2025 estimated tax.