First, you need to issue a check to your customer using the Accounts Receivable account for the overpayment amount. We inform people about the fact and amount of the overpayment, their right to appeal, and the options to repay or, in some cases, receive waivers for the debt.Click here to search for any overpayments on your PIN. A statement or letter from the company indicating: (1) Property Index Number, (2) taxpayer's name,.