Revenue Procedure 2014-39 - Updated Qualified Intermediary (QI) Agreement


An updated Qualified Intermediary (QI) Agreement has been released and posted to the Foreign Account Tax Compliance Act (FATCA) Website. Revenue Procedure 2014-39 (PDF) updates and supersedes the QI Agreement originally released as Revenue Procedure 2000-12, 2000-1 C.B. 387.

The link to Revenue Procedure 2014-39, setting out the updated QI Agreement, has been added to the FATCA Registration and FATCA Governments Website sections of the FATCA Website.