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Qualified Intermediaries (QI)


Resources

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