I'm about to have my first business client who wants me to help them file payroll taxes.   I'm reading through Publication 4163 and got confused a little bit.  Do I need to file Form 8655 Reporting Agent Authorization for each business tax I file, including 1041?  The IRS on the phone said I can use a FAX number to fax them the forms, and it takes upto 30 days for them to list me as an Reporting Agent for that company.  

Is there an option that my client 1099d me as their contracted employee, and just use their company registered PIN to file their own payroll taxes, or it is against the rule?