Originally Posted by
Centurion
It has been said by many that large refunds are criteria for an audit. Even if you are confidient you will pass an audit you may want to add in your cost of your time plus anyone else you may need for an audit.
The usual problem is if it seems you are trying to evade taxes by shifting taxable income from one year to another. If the overpayment would not meaningfully lower the total amount of taxes you would pay, there should not be a problem. The relevant regs talk about the reasonableness of the overpayment, reasonable not being a very precise standard.