New QI/WP/WT Certification and Waiver Application Due Dates If your periodic certification is due in 2021, the due dates are automatically extended. The due date depends on the periodic review year you select: 2018 and 2019 - Certifications and applications to waive the periodic review requirement are due by December 1, 2021. 2020 - Certifications are due by March 1, 2022. You can’t change your periodic review year after you’ve selected and confirmed it in the QI system. 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. Login Related Items System User Guide PDF System FAQs System Features Resources QI Agreement PDF WP/WT Agreement PDF 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 electronically PDF 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 Information PDF. 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
