Qualified Intermediary Application and Agreement
Provides U.S. and foreign withholding agents with the latest information about qualified intermediaries, including the QI agreement.
Qualified Intermediary Audit Waivers - Provides the necessary documents to request waiver of the 2012 Qualified Intermediary audit requirement.
- Qualified Intermediary Audit Waivers Information and Instructions
- Waiver request for reportable amounts not exceeding $1,000,000
- Waiver request for reportable amounts exceeding $1,000,000 but not exceeding $4,000,000
- Avoid these common errors to help IRS process your waiver promptly
Qualified Intermediary Renewal Agreement - Provides documents necessary to renew Qualified Intermediary Agreements expiring December 31, 2011.
- Renewal Instructions
- Renewal Information
- Qualified Intermediary Renewal Instrument
- Contact Person
- Form 4419 - Application for Filing Information Returns Electronically
Qualified Intermediary Identity Theft Alert
The IRS is warning non-resident aliens and financial institutions servicing non-resident’s monetary accounts of an identity-theft scam using a bogus IRS letter and Form W-8BEN.