Serving a penalty week and recouping an overpayment cannot be done in the same week. If you have a non-fraud overpayment for PEUC or FPUC, you can fill out a waiver form to ask the government to "waive" your overpayment.Go to your message center, and look for a message with the subject "Notice of Determination Overpayment Waiver. Wage Tax refund requests must be submitted through the Philadelphia Tax Center. You don't need a username and password to submit a refund request. Looking online it says that Non fraud overpayments can be paid through unemployment over the next 3 -4 years. There are a few ways you can request an overpayment waiver. Use Philadelphia Legal Assistance's online waiver request form.