There is no statute of limitations on debts owed to the state. TWC cannot forgive or dismiss the overpayment and there is no exception for hardship.Under specific circumstances, TWC can waive repayment of FPUC overpayments issued under the Coronavirus, Aid, Relief, and Economic Security Act (CARES Act). Please call 1-800-772-1772 or your local field office and we may be able to process your waiver request quickly over the phone. The process of assessing whether to waive an overpayment includes conducting sufficient fact-finding and an eligibility decision on a non-fraud issue. The Tax Office holds unclaimed property tax overpayments made within the last three years and outstanding (uncashed) refund checks. You will need your remittance ID in order to repay your Social Security overpayment on Pay.gov.