Withholding Refund

Overpayment of Withholding for This Tax Year

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.