IT IS NOT A WINDFALL-—
IT IS A SERIOUS MISTAKE TO OVERPAY YOUR WITH HELD TAXES
IF THE IRS DECIDES TO DRAG THEIR FEET-—YOU COULD WEIGHT A VERY LONG TIME FOR YOUR “REFUND”.
IIRC-—THE IRS HAS NO RESTRICTIONS ON HOW LONG THEY CAN TAKE TO PROCESS YOUR TAX FORMS.
I prefer to apply any refund to the following year’s taxes, so it doesn’t matter how long the IRS drags their feet. If that indicates you need to adjust your witholding, then do so.