Overpayments

The taxpayer's total tax liability is entered on line 11 of Form 1040EZ, line 37 of Form 1040A, or line 61 of Form 1040.

The taxpayer's total of payments already made is entered on line 10 of Form 1040EZ, line 43 of Form 1040A, or line 71 of Form 1040.

If the tax payments made exceed the amount of tax liability, this is considered an overpayment.