Specifications for filing Form 1042-S electronically, 2022 tax year.

General instructons for forms 1099 (2022).

This Revenue Procedure contains the "2023 QI agreement" that will take effect from 1 January 2023.

Tres. Reg. §1.6031(c)-1T outlines the nominee reporting requirements of QIs in relation to interest held by the QI for clients,

Notice 2022-23 contains changes to the QI agreement in Rev. Proc. 2017-15.

Instructions SS-4 (12-19) (use with Form SS-4 (12-19).

General instructons for forms 1099 (2020).

Instructions to Form 2848 (01-21), Power of Attorney and Declaration of Representative.

Request for US tax number (EIN or QI-EIN).

Form to request automatic six month extension of time to file Form 1042.

IRS Form 2848 (01-21), Power of Attorney and Declaration of Representative.

User Guide for the Qualified Intermediary, Withholding Foreign Partnership, and Withholding Foreign Trust Application & Account Management System.

Notice 2017-46 provides trasitory relief for Model 1 IGA FFIs that do not hold a US TIN for pre-existing US clients.

Rev. Proc. 2017-15 contains the "2017 QI Agreement," with effect from 1 January 2017.

Notice 2016-76 contains transitional rules applicable to QDDs.

Notice 2016-42 contains the proposed QI agreement, with modificaitons in relation to the QI agreement in Rev. Proc. 2014-39.

IRS Notice 2016-08.

Siamo lieti di presentare l'evento "ARE YOU READY FOR IRS REPORTING?", edizione 2016, che si terrà a Lugano, il 24 febbraio 2016, presso l'Hotel Lugano Dante Center.

Form 8966 (2015).

Instr

IRS specifications for filing Forms 1098, 1099, 3921, 3922, 5498, 8935, and W-2G electronically.

IRS general rules and specifications for substitute Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S.

Sample withholding statement for QIs, including chapter 3 and chapter 4 certifications.

Application to modify name on existing TCC.

Sample withholding statement for non-QIs, including chapter 3 and chapter 4 certifications.

Extends documentation validity under the Joint Account Provision of the former QI Agreement to June 30, 2015.

Revised QI Agreement (IRS email September 23, 2014).

2014 Form 2014 instructions updates.

Instructions W-7 (11-21) for Form W-7 (08-19).

Application for an US Individual Taxpayer Identification Number (ITIN).

Withholding Foreign Partnership (WP) and Withholding Foreign Trust (WT) Agreement, with effect from June 30, 2014. Replaces the WP and WT agreement contained in Revenue Procedure 2003-64.

Qualified Intermediary agreement, with effect from June 30, 2014. Replaces QI agreement contained in Revenue Procedure 2000-12.

Streeet addresses for private delivery services to IRS service centers (Austin, Cincinnati, Fresno, Kansas City and Ogden).

Timely mailed is timely filed.

General rules and procedures for substitute forms.

Eliminating the relatedness requirement for the agency provision (Rev. Proc. 2003-64).

Revision of joint account provision (Rev. Proc. 2003-64) for small foreign partnerships and trusts.

Contains the Withholding Foreign Partnership (WP) and Withholding Foreign Trust (WT) agreement. Also contains joint account and agency relief provisions.

Contains the QI Agreement.

The QI Audit Guidelines.

Instructions regarding the assignment of an unique identification number to a PAI.

Patriot Act certification form for non-US correspondent banks.

Patriot Act recertification form for non-US correspondent banks.

IRS guidance on withholding.

Revocation of QI foreign branch rule.

Extension of Notice 2001-4 transitional relief for 2002.

Designated private delivery services.

Part 4, Chapter 10, Sections 21.8 to 21.11 of the Internal Revenue Manual governing IRS audits of US withholding agents related to Form 1042 reporting.

Part 4, Chapter 10, Sections 21.1 to 21.8 of the Internal Revenue Manual governing IRS audits of US withholding agents related to Form 1042 reporting.

Proposed Withholding Foreign Partnership (WP) and Withholding Foreign Trust (WT) agreement.

List of IRS authorized private delivery services that qualify for the "timely mailed is timely filed" rule.

Transitional relief for non-QIs and non-US trusts for 2001 QI Reporting.

Proposed QI Audit guidelines.

Transitional relief for QIs.

IRS proposed amendments to the QI Agreement and to the QI Audit Guidelines.

Branches of QI in jurisdictions without or lacking sufficient KYC rules.