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You believe that you have been charged more than once for your premium costs â¢What are overpayments and when are providers liable for refunding them? Overpayment is when a payment is larger than needed or expected. Or a sum of money paid or a claim discharged that is larger than needed.
As can be seen from the above table, the interest rate that applies to overpayments of tax by individuals (and other noncorporate taxpayers) is the same rate that applies to underpayments of tax. For corporations, the interest rate on overpayments of $10,000 or less is 1 point less than the rate for underpayments, and the interest rate on the portion of the overpayment in excess of $10,000 (i.e., large overpayments) is 2.5 points less than the rate on underpayments.