回複：help! return overpayment

"Her suggestion to me to get the taxes back is to report a loss based on the cancelled check when I file return next year."

This treatment might be right. Taxpayer must include the amount as income in the year of receipt. If the taxpayer later required to repay the funds, generally a deduction is allowed in the year of repayment. Because the federal government can't await the resolution of all disputes before exacting a tax.

如果當年收到Income則當年要交稅，因為政府急著收稅。如果第二年你把Income退還給公司，那麽你在第二年報稅的時候，才能夠要求退還上年為那部分Income繳的稅.

還有，如果你去年多報的金額正好到了使你跳高一個Tax Bracket,那麽，你可以要求退應有的Tax Bracket和高的Tax Bracket之間的差額，但是必須差額大過$3000才行。

I only know a little about this tax treatment. As for 'W-2' and 'Personal Check'... I don't know .