To request a tax refund, file an Application for Refund - Sales and Use Tax (Form DR-26S) or Application for Refund - All Other Taxes (Form DR-26). An overpayment can happen if there is an ineligibility notice, which disqualifies a claimant in certain cases where they have already received benefits.Interest shall be paid on overpayments of taxes, payment of taxes not due, or taxes paid in error, subject to the following conditions. Call 1-800-909-9904 to speak to a customer service associate. Associates are available from am to pm (EST) Monday through Friday. Overpayments are considered paid when received and must be included in the employee's income when received. All applications for refund must contain: • A detailed explanation of how the refund amount was computed;. • The specific reason(s) for the refund request;. You get an overpayment credit when your tax payments exceed what you owe.