This guide provides the basics of the 941 form, instructions to help you fill it out, and where you can get help meeting all your payroll tax obligations. Find information and resources about required filings and due dates to help you follow California's payroll tax laws.Overpayment as a nonemployee, file Form 941 for each delinquent quarter. File an amended 941X payroll tax return to fix underpayments and make a credit refund claim for overpayments before it's too late. This policy establishes the circumstances and approval process when a campus partner would like to cancel or forgive an overpayment.