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Qualified Intermediaries (QI)
- Revenue Procedure 2014-39
- QI Application - Form 14345, Application for Qualified Intermediary, Withholding Foreign Partnership, or Withholding Foreign Trust Status
- 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.
- Additional withholding facts and withholding information
Additional guidance on compliance by foreign intermediaries and foreign persons regarding withholding and information reporting.
- FATCA QI/WP/WT related FAQs
- Make deposits electronically using Electronic Federal Tax Payment System (EFTPS)
- File Form 1042-S electronically by completing and submitting Form 4419, Application for Filing Information Returns Electronically (FIRE)
- Questions regarding electronic filing can be emailed to Martinsburg Computing Center for Form 4419 filers
- Guidance to Simplify Partnership and Trust Withholding and Reporting Obligations
Additional guidance on compliance by foreign intermediaries and foreign persons regarding withholding and information reporting
- Form Bank - withholding related forms
Avoid These Common Errors
- When claiming withholding credits on a Form 1042 be sure to attach copies of Forms 1042-S issued by the custodian to your firm to ensure credit for the tax withheld upstream and avoid service center notices.
- When claiming a collective refund be sure to follow all the required steps in section 9.04 of Revenue Procedure 2014-39 to ensure proper handling of your claim.
Page Last Reviewed or Updated: 02-Mar-2016