Originally Posted by
josephstern
Applying an overpayment just moves MS forward.
In my mind, it's fine to overpay quarterly estimates a bit and then get a refund when you file the return. I even did back before MS just to steer clear of penalties (by check!).
I did this by accident a few quarters ago, and it turned into a hassle. There are so much more efficient ways of MS-ing that I'd be reluctant to intentionally use this method for MS, minimum spend, or otherwise.