Overpayments happen for various reasons. For example, DES may not budget your correct income or resources.If you do not complete and include Form 203 with your income tax return, your share of the overpayment may be applied to past due liabilities. Please allow 1-3 business days for the payment to post to the Treasurer's database. Tens of thousands of Arizonans have learned that they have to pay back their unemployment to DES, due to no fault of their own. Maricopa County offers a FREE and simple solution to Mortgage Companies, Tax Servicing Companies, Developers and other multi-account payers. Within 30 days of the date it is determined that you withdrew, if you owe a grant overpayment. A waiver means you are no longer liable to pay back the amount that was waived from your overpayment. Below is an example of qualified expenses (and excluded expenses) and how they are reported.