Starting in 2009, there will be new procedures for correcting errors on employment tax returns. According to information posted to the IRS website at www.irs.gov/businesses/small/article/0,,id=187188,00.html , the new "X" forms (including Form 941-X, Form 943-X, Form 944-X , and Form 945-X) will be available for downloading in January. [ For example, Form 941-X (Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund) will be used to correct errors on a previously filed Form 941 .] For overpayments, employers can make an adjustment or claim a refund on the corresponding "X" form. Employers correcting an underpayment must use the corresponding "X" form. Payments can be made using the Electronic Federal Tax Payment System (EFTPS), or by check or credit card.