Repayments must be made through the DES Office of Accounts Receivable and Collections (OARC). Please note that it is important that you wait 21 days.This document provides an overview of overpayments, how they are classified, why that classification matters, and offers tips for claimants with overpayments. To be considered for a waiver of your overpayment, please complete this form. To determine the amount of penalty and interest, taxpayers must complete Arizona Form 221. The first step is to fill out the Overpayment Recovery Request Form online. This document explains waiver and offers tips to claimants seeking one with the Arizona Department of Economic Security ("DES"). The Tax Collector may authorize either credits or payments of refunds for any taxes, penalties or interest paid in excess of the amount actually due.