View refund and overpayment credit information. System IRMS User Guide for Localities.You can use a credit or debit card to pay a balance due on an individual income tax return, individual estimated tax, individual bills, and business tax bills. There are no penalties if you've accidentally paid more than you owe, and there are laws in place that require issuers to refund your overpayment. When you overpay your credit card, extra funds generally remain as a credit on your account. But there are more options you may consider. If you overpay your credit card, the amount is reflected as a negative balance on your account balance. Next, provide your credit card details, including number, expiration date, and the payment amount. Promptly credit or refund overpayments and other amounts owed to your account if the amount you're owed is more than one dollar. The Credit Card module is designed to allow you, the filer, to pay filing fees to the US Treasury via the Internet as part of the electronic filing process.