8 APA's Top Payroll Questions & Answers for 2019 Depositing and Reporting Withheld Taxes A. There is only one situation where it can be one individual tied to an EIN in BSO: if it is a foreign company and the individual does not have or is not eligible for an SSN. That is the only situation where SSA can only have one BSO account associated with an EIN. Otherwise, a BSO account can only have one EIN and each EIN can only have one SSN duplicate associated with it. A company can have multiple individuals associated with multiple EINs. For this situation, let us assume it is a traditional U.S. company with a payroll employee, Albert. The company can file and set up a BSO account for the first EIN and a separate second BSO account for Albert for the second EIN. There is no requirement saying the company cannot have another person sign up for another series of accounts. Payroll employee Beth could sign up for two BSO accounts herself and link each one of those to a different EIN, or even a redundancy to a third or fourth person. The requirement is that each BSO account can only be associated with one EIN. It does not mean an individual cannot have more than one BSO account. They cannot have two BSO accounts linked to the same EIN, but there can be multiple people or multiple EINs in either direction. Electronic filing thresholds (SSA) Q. The Taxpayer First Act lowered the threshold for electronic filing of forms, including Form W-2, in a phased process. What is SSA doing to prepare for the increased volumes of Forms W-2? Is there an impact on the transfer of Forms W-2 to the IRS? A. The Taxpayer First Act authorized the IRS to lower the threshold and supply the earliest dates for which that stepping-down process could happen for the threshold. The IRS is still finalizing its plans. SSA is anticipating these thresholds to be reduced eventually. The major efforts that the agency is preparing for are mostly communicating 62