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Qualified Intermediaries (QI)

What's New:

Qualified Intermediary
Provides necessary forms and information for applying for QI status, renewing existing QI agreements and updating PAI information.

Qualified Intermediary Frequently Asked Questions
The QI FAQs have been updated to add Section X. Obtaining Forms W-8 Online and Section XI. Internal Audit Waiver. Also, Answer 4 to Question 4 of Section III, Know-Your-Customer Rules has been modified.

Additional Withholding Facts and Withholding Information
Additional guidance on compliance by foreign intermediaries and foreign persons regarding withholding and information reporting.

List of Approved KYC Rules
Provides a list of countries that have submitted KYC rules and whether those rules have been approved. It also provides links to Country Specific Attachments.

Application Procedures and Final Agreement for Foreign Withholding Partnerships/Trusts (FW P/T)

Form Bank - Withholding Related Forms

U.S. Withholding Agent Program
Focus enforcing compliance through examinations and voluntary compliance of withholding tax on foreign payments. Responsibilities include coordinating exams and training exam teams, consulting with internal/externals stakeholders, and providing guidance to ensure consistent treatment for taxpayers.

Page Last Reviewed or Updated: 16-Mar-2015