945 withholding

Client has not paid withholding due on participant distribution for 2022.  Client received the 20% check from the financial instition, didn't ask anyone what check was for, and deposited into the business checking account.

As I was completing Form 945, asked client for dates paid and she tells me it hasn't been.

I have called the payment in with EFTPS before, I assume payments made online handled similarly, but 945 withholding.

Question is, do we need a separate PIN to make a 945 payment?

Accountant tells me the client pays all 941 through EFTPS; accountant has no idea how payments are made with 945, which I find incredible.

The plan is a different entity from the company.  Since the financial institution apparently doesn't submit the taxes on behalf of the plan, the plan should have its own TIN, register with EFTPS as the filing entity, and make the payment.  Be prepared to deal with late filing and late deposit penalties.

I know the proper procedure.

Tried the "proper way with another client, filed plan TIN, plan has no checking account, so IRS can't pull it.

Was advised by another TPA firm to run the withholding thru the corp check acct and mention 945 not 941 and that "IRS doesn't care where the monet comes from, as long as they get it" and make sure to properly document your records.

My question was, can the same PIN be used for other kinds of withholding? 

Client aware if penalties as they messed up.

I was helping a client make his #945 payment through EFTPS a few weeks back and he was asking me which tax type to select (i.e. 941, 945, etc.) so I'm of the opinion that you could use the same pin but I don't know that for sure.