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@rivkah wrote:

 

 to employer with payroll who did not take credits on 941 forms

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That is done on amended 941s.  So the largest source of information is to read the Instructions for 941.  Have you done that?

https://www.irs.gov/pub/irs-prior/i941--2020.pdf

https://www.irs.gov/pub/irs-prior/i941--2021.pdf

https://www.irs.gov/pub/irs-prior/i941x--2020.pdf

https://www.irs.gov/pub/irs-prior/i941x--2021.pdf

(On the links for 2020, you need to look on the left side for the Instructions for various quarters.  If it does not show up, then try a different internet browser or download the file and open it with Adobe (NOT your internet browser).