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

Notice 2006-99
Provides guidance on withholding and information reporting on foreign persons and includes guidance on certain book-entry systems in foreign countries.

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.

Ten most common errors for completing the Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding
The IRS has assembled for withholding agents the ten most common errors made during the processing of Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, in an attempt to ensure the integrity, accuracy and completeness of the Forms 1042-S that are submitted.

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