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Instructions for Line 75 on Form 1040, detailing the overpayment amount to be refunded or applied to estimated tax.

Form 1040 instructions showing line 75, which indicates the amount overpaid that can be refunded or applied to the 2016 estimated tax.

Form 1040 instructions showing line 75, which indicates the amount overpaid that can be refunded or applied to the 2016 estimated tax.

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