Occasionally, an individual will find they have overpaid tax from their income or other sources. Overpaying taxes is not uncommon. Many Americans, even those utilizing an accountant can find themselves overpaying their taxes. An overpaid tax issue can be resolved. It may take, however, time, energy and even the help of a good tax accountant or lawyer. The initial process is easy. In most countries, you need to obtain and fill out a specific form. In the United States this is Form SA110 or R38. It depends upon your situation. You can also write to the IRS explaining what has happened. Be sure to enclose the pertinent documents. In reclaiming overpaid tax, you can also decide to apply the amount you are owed to the amount you may owe for a previous year. Be sure to establish this and any other issues you wish to address when you contact the revenue services at the state or federal level.