Will the IRS refund an overpaymanet?

If you have not yet filed then simply enter the unemployment 1099-G form as usual and the program will handle this correctly according to the new tax laws.  The withholding will be added to any other on your return and if you withheld too much you get a refund. 

If you have already successfully efiled or mailed in the return then there is nothing you need to do ... the IRS will recompute the return and send the correct refund amount.  *** Be aware this may take until sometime in MAY so just be patient. I had a client call me yesterday to say she got her original refund only and not the extra amount I told her it would be so that confirms our suspicions that the IRS may process the original return first and make the correction later. Remember they are "punting" with this correction issue as it is unprecedented and it affected millions of returns.