Refund or Balance Due (Lines 71 and 72) — RL-1 Summary
Refund (line 71)
Enter the amount from line 70 of the RL-1 summary (form RLZ-1.S-V, Summary of Source Deductions and Employer Contributions) if it is negative. This is the refund to which you are entitled.
Balance due (line 72)
Enter the amount from line 70. This is the amount you have to pay.
You are not required to pay a balance of less than $2.
Remember to complete the remittance slip.
See RL-1 Summary – Making Your Payment for information on paying a balance due and filing the RL-1 summary remittance slip.