Make your check or money order payable to "Texas Workforce Commission. This chapter deals with state law provisions for identifying, establishing, and collecting Unemployment.Unemployment compensation is taxable income. Insurance (UI) benefit overpayments. When an overpayment is paid back in the same year, the employee's repayment will be reflected in his or her IRS Form W-2 Wage and Tax Statement. The Unemployment Benefits Office can legally demand addition repayments after the initial one. Generally a person in this situation has couple of legal options: