Repayments must be made through the DES Office of Accounts Receivable and Collections (OARC). Please note that it is important that you wait 21 days.Payment plans are also available. Find the month you filed your claim in the white boxes. The calendar quarters in the blue boxes on the same line make up your base period. This document provides an overview of overpayments, how they are classified, why that classification matters, and offers tips for claimants with overpayments. You must meet both criteria to receive a Form 1099G for the year in which the overpayment was refunded or applied. This chapter deals with state law provisions for identifying, establishing, and collecting Unemployment. Insurance (UI) benefit overpayments.