✔ 最佳答案
The correct term is first payment, second payment, etc. Not quarter, because two of the payments are in the same quarter and one quarter does not have any.
You can subtract from whatever payment you want and no special form is needed.
The IRS internally, in its system, counts it as having been applied to the first payment, the one due April, which means that less was due then and your payment through EFTPS was more than what was due, so they automatically apply the overpayment to the next regular payment, which is the one in June, so less is due then. This continues through the year until you do the subtraction and pay only what is due. Or if you forget about it completely and make all 4 payments in their normal amounts, then the overpayment is added to your 2019 refund.