It’s Steve’s fault. He shouldn’t have overpaid his taxes.
That’s why people who let themselves get ripped off through the year and then get giddy when they “get money back” are damn fools. I adjust my withholdings at both jobs to the point where I will send the regime a certified check (from a different bank, not my own) each April.
Small business owners must pay quarterly “estimates” and to avoid penalties one must pay at least what they paid the previous year. When the economy went tank in 2008, our company overpaid substantially. And as 1st quarter estimate falls at same time as year end taxes (double taxes) it does help to pay a good portion to next year especially if the company is mainly seasonal work and money is tight.