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. Overpayment as a nonemployee, file Form 941 for each delinquent quarter.Form 941 is used to report income taxes, payroll taxes, Social Security, and Medicare taxes withheld from employee wages. To start, download Form 941-X from the Internal Revenue Service website.