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Last Updated: 11/1/2016

Third Party Bulk Filers

What is a Third Party Bulk Filer? 

A third party bulk filer is defined as a person who has custody or control over another employer's funds for the purpose of filing returns and depositing the withheld taxes. By law, you must register as a third party bulk filer, you must file and pay electronically on behalf of your clients, and you must update your client list on a monthly basis at a minimum.

When using e-Services, you will have your own login information and can perform the following tasks in e-Services:

  • View and update your client list
  • File withholding tax returns for clients using the appropriate file format. File formats can be found on the Withholding Tax File Format page.
  • Make payments for any taxpayer. Payments can be made one at a time or by uploading a payment file. Payment file formats can be found on the Payment File Format page.

Note: You will not be able to see account balances or other detailed account information for your client unless you have requested and been granted 3rd party access.

For additional information, see Withholding Tax Fact Sheet 5 -Third Party Bulk Filers.