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Qualified Intermediary

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 Application (Form 14345) and Submission Requirements

Qualified Intermediary Audit Waivers - Provides the necessary documents to request waiver of the 2013 Qualified Intermediary audit requirement.

Qualified Intermediary Renewal Agreement - The renewal of the QI Agreement by financial institutions can now be accomplished as part of completing the FFI registration on the FATCA homepage. Application and renewal guidance for non-financial QI's will be forthcoming.

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.

Qualified Intermediary with Private Arrangement Intermediary (PAI)

Page Last Reviewed or Updated: 16-Dec-2014