Qualified Intermediary
Qualified Intermediary Application and Agreement
Provides U.S. and foreign withholding agents with the latest information about qualified intermediaries, including the QI agreement.
Qualified Intermediary Application (Form 14345) and Submission Requirements
Qualified Intermediary Audit Waivers - Provides the necessary documents to request waiver of the 2012 Qualified Intermediary audit requirement.
- Qualified Intermediary Audit Waivers Information and Instructions
- Waiver request for reportable amounts not exceeding $1,000,000
- Waiver request for reportable amounts exceeding $1,000,000 but not exceeding $4,000,000
- Avoid these common errors to help IRS process your waiver promptly
Qualified Intermediary Renewal Agreement - Provides documents necessary to renew Qualified Intermediary Agreements expiring December 31, 2011.
- Renewal Instructions
- Renewal Information
- Qualified Intermediary Renewal Instrument
- Contact Person
- Form 4419 - Application for Filing Information Returns Electronically
Qualified Intermediary Identity Theft Alert
The IRS is warning non-resident aliens and financial institutions servicing non-resident’s monetary accounts of an identity-theft scam using a bogus IRS letter and Form W-8BEN.
Qualified Intermediary with Private Arrangement Intermediary (PAI)
