Business Filers /Business-Filers.html This page explains how to file returns using 941Express as a Business Taxpayer 941 e-file 940 e-file after the fact payroll returns business e-filers 3 options for filing as a business e-filer using the irs 94x online option or our newly released quarterly express plus mef system 941express supports the e-file specification as documented by the irs in publication 3823 we allow businesses to engage with the irs using the following designations business taxpayer 941 online filer business preparer a business taxpayer who needs 3rd party designee capability business taxpayer using quarterly express plus which requires no pin number and no waiting see the details for each option under their specific menu s