If you’re a client of a payroll service bureau or reporting agent, the IRS will provide you with an inquiry PIN. Inquiry PINs allow you to track your tax accounts so you can keep tabs on your third-party provider’s activities. Key: Keeping tabs on your third-party provider is crucial, since you’re always responsible for your payroll taxes, even if your third-party provider forgets or, worse, embezzles your payroll deposits.
DIDN’T GET A PIN? If you didn’t get an inquiry PIN, you can still keep track of your tax accounts by registering separately for the IRS’ Electronic Federal Tax Payment System, through which all tax deposits are made. You can also request that the IRS send you transcripts of your business tax accounts by filing Form 4506-T.