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 2013 Qualified Intermediary audit requirement.
- Qualified Intermediary Audit Waivers Information and Instructions (PDF)
- Waiver request for reportable amounts not exceeding $1,000,000 (PDF)
- Waiver request for reportable amounts exceeding $1,000,000 but not exceeding $4,000,000 (PDF)
- Avoid these common errors to help IRS process your waiver promptly (PDF)
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.