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