Form 944 Pr Refunds 2024-2025

Hi, I'm Mel and I work for the Internal Revenue Service. If you're an employer who outsources payroll duties to a third party, you, as the employer, will generally remain responsible for those duties. Even if a third party takes care of some or all of your employment tax withholding reporting and payment obligations, you are still ultimately responsible if any employment taxes are not timely paid. Here are some tips to keep in mind when outsourcing payroll: 1. When a third party enrolls you in the electronic federal tax payment system, commonly known as EFTPS, to make federal tax deposits on your behalf, you might receive an inquiry Personal Identification Number (PIN). If so, immediately activate this PIN to monitor the EFTPS payments and ensure that the third party is making the required tax deposits on your behalf. 2. If you hire a third party to make some but not all of your tax payments, you will need to separately enroll in EFTPS to make the remainder of those payments on your own. 3. Even if you use a third party to deposit all required employment taxes and they provide you with an inquiry PIN, it's still a good idea to separately enroll in EFTPS. This way, you can make up any missed deposits and have flexibility if you ever need to change payroll companies in the future. 4. Enrolling separately in EFTPS also gives you the opportunity to receive email notifications about your account activities, including payments made by a third party. You will also receive confirmation of payments made, canceled payments, returned payments, and reminders of scheduled payments. For more information, please visit irs.gov/outsourcingpayroll.