Service outage: December 3 This service will be unavailable from about 1 a.m. to 5 p.m. Eastern time on December 3, for planned maintenance. Thank you for your patience. The Qualified Intermediary (QI), Withholding Foreign Partnership (WP), and Withholding Foreign Trust (WT) Application and Account Management System allows entities to apply, renew, or terminate their status as a QI, WP, or WT. Sign-in options The IRS transitioned QAAMS to a modernized sign-in system. If you are a new user, sign in to register with either: Login.gov – A sign-in option created and maintained by the U.S. government ID.me – A sign-in option created and maintained by a technology provider If you are an existing user, sign in with one of these options: Continue using your IRS username Create a new Login.gov or ID.me account A taxpayer identification number (TIN) is not needed to access QAAMS. Sign in Related items System user guidePDF System FAQs System features Resources QI agreementPDF WP/WT agreementPDF List of approved know-your-customer rules Withholding facts and information QI/WP/WT related FAQs Subscribe to the QI News Make deposits electronically File Form 1042-S electronicallyPDF Questions regarding electronic filing Form Bank – withholding related forms Avoid these common errors Before using the QI, WP, WT Application and Account Management System (QI System), read this quick start guide: Gather required informationPDF. QIs 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 to avoid service center notices. QIs claiming a collective refund – be sure to follow all of the required steps in section 9.04 of Revenue Procedure 2017-15 to ensure proper handling of your claim. Supported browsers Microsoft Edge Google Chrome Mozilla Firefox