Use the March 2024 revision of Form 941 to report taxes for the first quarter of 2024; don't use an earlier revision to report taxes for 2024. All employers who are liable for unemployment insurance (UI) must file tax and wage reports for each quarter they are in business.Overpayment as a nonemployee, file Form 941 for each delinquent quarter. Need to file Form 941? Learn everything you need to know about this essential quarterly tax form for most business owners. To fill out Form 941-X, we follow these steps: Enter the correct information in Part 1: Identifying Information. To start, download Form 941-X from the Internal Revenue Service website. Form 941-X is used to correct errors on previously filed Employer's Quarterly Federal Tax Return. Complete 941-X to amend your previous Form 941 return.