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For you and your family
Standard mileage and other information

Forms and Instructions

Single and Joint Filers With No Dependents
Request for Taxpayer Identification Number (TIN) and Certification
Application for Automatic Extension of Time
Miscellaneous Income

 

Individual Tax Return
Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Request for Transcript of Tax Return

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Qualified Intermediary Application and Agreement

 


What's New

April 11, 2006 - Industry Directive on Qualified Intermediary Audit Reports for Audit Years After 2004

 


Qualified Intermediary Procedures

Revenue Procedure 2000-12 contains guidance for entering into a qualified intermediary (QI) withholding agreement. See Announcement 2000-48 for additional information regarding the QI withholding agreement. For guidance regarding certain transitional relief for QIs and other withholding agents, as well as a clarification of the use of the term know-your-customer, see Notice 2001-4 and Notice 2002-66. 

See Notice 2001-43 for extensions of the deadlines for QI applications and additional transitional rules.

See Rev. Proc. 2002-55 for Final Audit Guidance for External Auditors of Qualified Intermediaries.

See Revenue Procedure 2003-64 for guidance on entering into a withholding foreign partnership or trust agreement.

For further information about Qualified Intermediaries, see Frequently Asked Questions