Use these instructions and the April 2024 revision of Form 941-X for all years for which the period of limitations on corrections hasn't expired. It is the responsibility of the DPR to notify and review the overpayment letter with the employee.Learn everything about IRS Form 941, including filing requirements, deadlines, and tips to ensure compliance for your business. If you are a paid preparer, write your SSN or your the administration of any Internal Revenue law. Preparer Tax Identification Number (PTIN) in the space. This form serves as a crucial tool for businesses to report income taxes, Social Security tax, and Medicare tax withheld from employees' paychecks. Getting a refund doesn't occur automatically. If your business qualifies for the Employee Retention Credit refund, you'll have to amend your filed Forms 941. Line 15 - Overpayment: If line 13g is more than line 12, enter the difference on line 15. DO NOT fill out both lines 14 and 15.