If you use a paid preparer to complete Form 941, the paid preparer must complete and sign the paid preparer's section of the form. For overpayments: Employers correcting an overpayment must use the corresponding "X" form.Form 941 consists of a business information section and five parts. 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. Bystep explanation on how to fill out Form 941.