If the overpayment is discovered during the year, you will claim the overpayment when you file the withholding annual reconciliation after January 1.
- Annual Transmittal - W-2s (DR 1093) for W-2 withholding refunds
- Annual Transmittal - State 1099 (DR 1106) for 1099 withholding refunds
- Annual Reconciliation of Income Tax Withheld on Gaming Winnings (DR 1101) for W-2G withholding refunds
Overpayment of Withholding Tax from Previous Year
An overpayment of withholding tax from a previous year must be requested by filing a Claim for Refund (DR 0137) form. An original or amended form DR 1093 must be included. The form must show the year of the overpayment.