How To... Apply a Refund or Payment to Another Year or Account
If a payment has been applied to a wrong year on an account or applied to a wrong account altogether, then you will need to issue the "refund" for that wrong year or account (see "How To... Enter a Refund") and then apply this "refund" to the correct year or account
NOTE: Since the taxes were paid in error, you will want to send out a statement to the taxpayer so they can have a chance to pay their taxes.
After entering the "refund", you can also apply the "refund" through payments instead of as an adjustment. See "How To... Payments".