File 941 (or 941-X if we've already filed.) File W-2c, provide employee with copy. Overpayment as a nonemployee, file Form 941 for each delinquent quarter.To start, download Form 941-X from the Internal Revenue Service website. This article breaks down everything you need to know about IRS Form 941 and how to complete it with ease. 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.