# Payroll tax questionnaire for a new payroll client

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By [Arthur Teboul](/authors/arthur-teboul), Founder, DokuTrak. Published 2026-11-06, updated 2026-11-06.

> **In brief:** A payroll tax questionnaire is the intake a payroll provider or accountant sends a new employer client. It confirms the federal and state tax accounts, the deposit schedule, the returns already filed, how workers are classified and paid, and which benefits run through payroll, with the record behind each answer.

## The organizer: Payroll tax onboarding questionnaire

**Not advice.** This page is general information, not tax, legal or HR advice. Rules change: check the cited source and ask your own professional before you rely on it. Last reviewed October 25, 2026.

Answer for each legal entity that pays wages. If you pay employees in more than one state, list every state.

For each yes, attach the records listed. Copies of returns and notices are enough; we do not need originals.

If you are switching payroll providers mid-year, include the year-to-date totals for each employee.

### Employer accounts

Based on: Publication 15, sections 1 and 11

- Legal name, EIN, entity type and the person responsible for payroll
- Do you have the IRS letter that assigned your EIN? If yes, send: EIN assignment letter or Letter 147C.
- Are you enrolled in EFTPS for federal tax deposits? If yes, send: EFTPS enrollment confirmation.
- Do you have a state withholding account in each state where employees work? If yes, send: State withholding account numbers.
- Do you have a state unemployment account in each of those states? If yes, send: State unemployment account numbers; Current unemployment rate notice.
- Do any city or county payroll taxes apply to you? If yes, send: Local tax account numbers.

### Deposits and federal returns

Based on: Publication 15, section 11; Forms 941, 944 and 940

- Deposit schedule you follow today: monthly or semiweekly
- Did you file Form 941 for every quarter of the current and prior year? If yes, send: Copy of each Form 941; Deposit history from EFTPS.
- Has the IRS notified you to file Form 944 instead? If yes, send: The IRS notice; Last Form 944 filed.
- Did you file Form 940 for last year? If yes, send: Copy of Form 940.
- Did you issue Forms W-2 for last year? If yes, send: Forms W-2 and the Form W-3 transmittal.
- Have you received any IRS or state payroll notice, penalty or balance due? If yes, send: Copy of each notice.

### State and prior provider records

Based on: State withholding and unemployment filings

- Did you file state withholding and unemployment returns for the last four quarters? If yes, send: Copies of the state returns.
- Are you switching from another payroll provider this year? If yes, send: Final payroll register from the old provider; Year-to-date totals for each employee.
- Pay frequency and the next pay date

### Workers and pay

Based on: Publication 15, sections 2 and 9; Instructions for Forms 1099-MISC and 1099-NEC

- Number of employees by work state, including remote employees
- Hourly and salaried employees, and your overtime policy
- Do employees receive tips? If yes, send: Tip reports from employees; Job title or occupation of each tipped employee.
- Do any employees earn overtime that the Fair Labor Standards Act requires, and does payroll track the premium part separately? If yes, send: List of non-exempt employees; Overtime earnings report for the year to date.
- Did you pay independent contractors this year? If yes, send: Form W-9 for each contractor; Payments by contractor so far.
- Is there any worker you are unsure how to classify? If yes, send: Contract or description of the work.
- Do you have a Form W-4 and a Form I-9 on file for every employee? If yes, send: Forms W-4 and state withholding forms; Confirmation that Forms I-9, on the current edition, are kept on file.

### Benefits and deductions

Based on: Publication 15-B; Publication 15, section 5

- Do you offer health insurance through payroll? If yes, send: Plan summary and employee premium shares.
- Do you have a retirement plan with employee deferrals? If yes, send: Plan provider and deferral elections.
- Do you contribute to employee health savings accounts? If yes, send: Contribution amounts by employee.
- Is the business an S corporation with shareholders who own more than 2%? If yes, send: Health premiums paid for each such shareholder.
- Do employees use a company vehicle or receive gift cards or other perks? If yes, send: List of benefits and their value.
- Are there wage garnishments or child support orders? If yes, send: Copy of each order.

### Bank account for payroll

Based on: Direct deposit and tax debit setup

- Will payroll and tax deposits come from a dedicated bank account? If yes, send: Voided check or bank letter with routing and account numbers.
- Name of each person who can authorize payroll

Download: [PDF, fillable](https://dokutrak.com/downloads/pseo-v2/f3-tax-organizers/payroll-tax-questionnaire.pdf) · [Word](https://dokutrak.com/downloads/pseo-v2/f3-tax-organizers/payroll-tax-questionnaire.docx) · [Excel tracker](https://dokutrak.com/downloads/pseo-v2/f3-tax-organizers/payroll-tax-questionnaire.xlsx)

## What the questionnaire settles before the first payroll

Taking over payroll means inheriting whatever the last provider left behind. The questionnaire finds the gaps before the first pay run: a missing state account, a quarter not filed, a worker paid as a contractor who looks like an employee.

Ask for records, not memories. Keep employment tax records for at least 4 years, including the EIN, wage payment dates and amounts, and employee names and Social Security numbers ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)). Those same records answer most of the questions below.

## The deposit schedule comes from the lookback period

**The lookback period** is the four quarters the IRS uses to set a deposit schedule. For a 2026 Form 941 filer it runs from July 1, 2024 to June 30, 2025 ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)). If the employer reported $50,000 or less of taxes in that period, it is a monthly depositor; above that, a semiweekly depositor ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)).

A new employer is a monthly depositor for its first calendar year, because quarters before it started count as zero ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)). Whatever the schedule, $100,000 or more of tax accumulated on any day must be deposited by the next business day ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)). All federal tax deposits go by electronic funds transfer, such as EFTPS ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)).

So the questionnaire asks for the Forms 941 of the lookback quarters and the EFTPS enrollment. The pay frequency does not set the schedule; reported tax does ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)).

| Return | What it reports | When it is filed | Ask the client for |
| --- | --- | --- | --- |
| Form 941 | Withheld income tax, Social Security and Medicare | By the last day of the month after each quarter ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)) | Every quarter of the current and prior year |
| Form 944 | The same taxes, once a year | Only after IRS written notice, for small employers ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)) | The IRS notice and the last Form 944 |
| Form 940 | Federal unemployment (FUTA) tax | Annually ([IRS, About Form 940](https://www.irs.gov/forms-pubs/about-form-940)) | Last year’s Form 940 |
| Forms W-2 and W-3 | Each employee’s wages and withholding | Annually, to employees and to the SSA | Last year’s copies and the W-3 |

## Workers: employees, contractors and new hires

List every person paid, and how. **A worker classification question** is any case where it is unclear whether someone is an employee or an independent contractor. If the client wants the IRS to determine the status, Form SS-8 is the request ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)).

For contractors, the reporting threshold rose for tax years beginning after 2025, to $2,000 ([Instructions for Forms 1099-MISC and 1099-NEC](https://www.irs.gov/instructions/i1099mec)). Collect a [Form W-9](/documents/w-9) from each contractor before the first payment, so the 1099-NEC is right in January.

For employees, each new hire completes Form W-4 and Form I-9. Every U.S. employer must complete Form I-9 for each person hired, and the employee presents documents showing identity and work authorization ([USCIS, Form I-9, Employment Eligibility Verification](https://www.uscis.gov/i-9)). Use the edition dated 01/20/25; employers on an electronic Form I-9 had to move to the version expiring 05/31/2027 by 07/31/2026 ([USCIS, Form I-9, Employment Eligibility Verification](https://www.uscis.gov/i-9)). States also run new hire registries, and each new employee must be reported to the state registry ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)).

## Fringe benefits that change taxable wages

Benefits change what counts as taxable wages. **A fringe benefit** is a form of pay for services, such as the use of a business vehicle to commute, and it is taxable unless the law specifically excludes it ([IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits](https://www.irs.gov/publications/p15b)). Health insurance paid for an S corporation shareholder who owns more than 2% is included in wages for income tax withholding, but excluded for Social Security, Medicare and FUTA ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)). Employer contributions to an employee’s HSA are generally not subject to those taxes ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)).

Ask about health plans, retirement deferrals, company vehicles, gift cards and reimbursements. Publication 15-B covers how each fringe benefit is treated ([IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits](https://www.irs.gov/publications/p15b)). The 2026 Social Security wage base is $184,500, so high earners stop owing the Social Security portion during the year ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)).

Two reporting duties came with the 2025 law. Employers must show qualified overtime compensation on the statements they furnish, such as Form W-2 ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)). Qualified overtime is only the premium part of pay that section 7 of the Fair Labor Standards Act requires ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)). For tipped workers, the statements also show cash tips and the Treasury Tipped Occupation Code of the worker ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)).

## Questions people ask

### How is the federal payroll deposit schedule determined?

It depends on the tax reported in the lookback period. An employer that reported $50,000 or less is a monthly depositor, and one above that is a semiweekly depositor ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)).

### Which federal payroll returns does a new client need to file?

Most employers file Form 941 each quarter, Form 940 each year for unemployment tax, and Forms W-2 and W-3 for wages. A small employer files Form 944 only after the IRS tells it to in writing ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)).

### How long should payroll tax records be kept?

Keep all employment tax records for at least 4 years, available for IRS review ([IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15)).

### What forms does each new hire fill in?

Form W-4 for federal withholding, the state withholding form where one exists, and Form I-9, which every U.S. employer must complete for each new hire ([USCIS, Form I-9, Employment Eligibility Verification](https://www.uscis.gov/i-9)).

## Sources

- [IRS Publication 15 (2026), Employer’s Tax Guide](https://www.irs.gov/publications/p15): Lookback period, monthly and semiweekly schedules, new employers, the $100,000 next-day rule, Form 941 and 944 filing, Form SS-8, 2% shareholder health insurance, the 2026 wage base, qualified overtime and tip reporting, and 4-year record retention.
- [IRS, About Form 940](https://www.irs.gov/forms-pubs/about-form-940): Form 940 reports the employer’s annual federal unemployment (FUTA) tax.
- [IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits](https://www.irs.gov/publications/p15b): A fringe benefit is a form of pay for services, taxable unless the law specifically excludes it.
- [Instructions for Forms 1099-MISC and 1099-NEC](https://www.irs.gov/instructions/i1099mec): For tax years beginning after 2025, the reporting threshold rose to $2,000.
- [USCIS, Form I-9, Employment Eligibility Verification](https://www.uscis.gov/i-9): All U.S. employers must complete Form I-9 for every individual they hire; the current edition is dated 01/20/25, and electronic versions had to carry the 05/31/2027 expiration date by 07/31/2026.

## More on this topic

- [Client tax organizer (individual return)](/tools/document-checklist/tax-organizer)
- [Small business tax organizer](/templates/tax-organizers/small-business)
- [S corporation tax organizer](/templates/tax-organizers/s-corporation)
- [Payroll checklist: setup, pay runs, quarters, year-end](/checklists/payroll)
- [Payroll Tax Documents: Employer Forms and Records List](/checklists/tax-documents/employers-payroll)
- [Payroll Services Engagement Letter Template (Word, PDF)](/templates/engagement-letters/payroll)

## About the author

Arthur Teboul (Founder, DokuTrak) is building DokuTrak after watching professionals lose hours chasing clients for documents over email. [Arthur Teboul](/authors/arthur-teboul).

How this page was made (methodology): it is built from the primary sources listed under Sources, and every rule and figure on it links to the source it comes from. Last updated October 25, 2026. Spotted an error or a rule that changed? [Contact us](/contact).

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