All overpayments must be repaid to the Division of Employment Security. To avoid collections, you must repay your overpayment balance in full.An overpayment occurs when you are paid unemployment insurance benefits you are not entitled to receive. The taxpayer must complete IRS Form 8379 from the IRS website, call the IRS at 1-800-829-3676 or visit their local IRS office. Employees bear full responsibility for funds received in error and are expected to repay overpaid funds to the University immediately. This brief but important letter notifies a customer that he or she has overpaid you. It can serve as a very good customer relations letter. 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. This chapter deals with state law provisions identifying, establishing, and collecting overpayments. All states have provisions addressing these matters.