RL-1 Summary – Refund or Balance Due (Lines 81 and 82)
Refund (line 81)
Enter the amount from line 80, if it is negative. This is the amount you overpaid.
If you want this amount refunded or applied to future payments of your employer contributions, complete line 83.
Balance due (line 82)
Enter the amount from line 80, if it is positive. This is the amount you have to pay.
Note
End of note
Note
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.