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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.
1 The amount for this credit is not included in the Form 1099-G. 2  Part of your overpayment was offset for other liabilities such as tax, penalties, and interest. 3  You requested a portion of your overpayment to be credited towards your future estimated tax payments.he difference in the amount may be attributed to one or more of the following: 1  Part of your overpayment consists of the Child and Dependent Care Expense Credit. 2  This credit is not taxable on your Federal Income Tax Return. 3  The amount for this credit is not included in the Form 1099-G.