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. For help in determining deposit due dates, see Exhibit 20.1.4-4, Forms 941, 943, 944, 945, and CT-1 Deposit Requirements, IRM 20.1. Overpayment as a nonemployee, file Form 941 for each delinquent quarter. Recover overpayment of federal, OASDI, and HI taxes when 4th quarter Form 941 is filed.