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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.
If you did not pay enough tax either through withholding or by making estimated tax payments, you will have an underpayment of estimated tax and you may be subject to a penalty. Generally, there will be no penalty for underpayment unless the amount you owe is $1,000 or more.