Additional withholding facts and withholding information


Foreign intermediaries
An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person.

Income tax treaties
The complete texts of income tax treaties are available in Adobe PDF format.

Miscellaneous qualified intermediary information

Payments to qualified intermediaries
Generally, a QI is any foreign intermediary that has entered into a QI withholding agreement with the IRS.

Payments made to foreign intermediaries and foreign flow-through entities
This page has information about payments made to a foreign intermediary or foreign flow-through entity.

Withholding agent
A page that includes a description of a Withholding Agent.