I always take the refund and then write another check for quarterly. Helps with recordkeeping so I can show how much I paid in taxes byyear. I use Quicken and I want my reports to show Estimated TAxes, Q1, Q2, Q3, Q4. for each year. If I use a prior year refund for the following year Q1, then I have to have multiple entries that net out to zero and sometimes I delete a zero entry by accident.
I'm near-OCD with my financial files, and I've been doing it this way for year.