You must complete and return the Application for Overpayment Waiver (DE 1446UI) to be considered for a waiver. A benefit overpayment is when you collect unemployment, disability, or Paid Family Leave (PFL) benefits you are not eligible to receive.What should I do if I get a Notice of Overpayment? File Form 1099G, Certain Government Payments, if, as a unit of a federal, state, or local government, you made payments of unemployment compensation. Federal, state, or local governments file this form if they made payments of: Unemployment compensation. Send a monthly e-mail to FC EWS to have the overpayment adjusted each month. Overpayment: When a state agency finds it has paid a worker UI benefits the worker was not entitled to. If you've received unemployment compensation or a state tax refund, you'll receive Form 1099-G. Learn more about Form 1099-G and how it affects your taxes.