IRS Logo
Print - Click this link to Print this page

Qualified Intermediary (QI), Withholding Foreign Partnership (WP), and Withholding Foreign Trust (WT) Application and Account Management System

information   IRS has extended the due date of the QI/WP/WT Agreement Renewals (and QDD Applicants) until May 31, 2017. See question Q22 of the Qualified Intermediary section of the FATCA FAQ page for more information.

 

Before using the QI, WP, WT Application and Account Management System ("QI System"), read this quick start guide: Gather Required Information.

The QI, WP, WT Application and Account Management System

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.

 

Qualified Intermediary Login

 

Related Items

 

Avoid These Common Errors

  • 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 2014-39 to ensure proper handling of your claim.

 

Page Last Reviewed or Updated: 14-May-2017