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.
Notice 2001-4 - Foreign Source Income, for Services Performed Outside the United States Is Paid By a U.S. Payor
"Certain issues have arisen regarding the implementation of the new withholding and reporting regulations (TD 8734, I.R.B. 5, and TD 8881, 2000-23 I.R.B. 1158) and the qualified intermediary agreement contained in Rev. Proc. 2000-12 (2000-4 I.R.B. 387).
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.
Revision Relating to Withholding of Tax on Certain US Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations
This document contains amendments to final regulations relating to the withholding of income tax under section 1441 and 1442 on certain US source income paid to foreign persons and related requirements governing collection, deposit, refunds, and credits of withheld amounts under 1461 through 1463.
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.
A page that includes a description of a Withholding Agent.