Procedure: 601-Tax Compliance, Reporting and Withholding on Non-Salary Payments
Refunds of Over Withholding
If the individual believes taxes were withheld from a payment in error, he or she should be instructed to contact the Accounting Services Tax Compliance Office at 262-0582. If it is determined that taxes were withheld in error, the Accounting Services Tax Compliance Office will issue a refund check to the individual. EXCEPTION: If the error is found after the end of a calendar year that year or for a prior calendar year payment, it will not be possible for the Accounting Services Tax Compliance Office to obtain a refund for the overpayment from the IRS and issue a check to the individual. The individual would then be required to file a tax return and obtain a refund directly from the IRS. It is, therefore, very important that vendors contact Accounting Services Tax Compliance regarding potential errors immediately especially when payment is made near the end of a calendar year. These errors should be reported to the Accounting Services Tax Compliance Office no later than December 31.
Procedure: 601-Tax Compliance, Reporting and Withholding on Non-Salary Payments