IRS Forms & Publications

Complete collection of QI related IRS forms, publications and documents, including IRS revenue procedures, announcements and notices.

pdf TR 1.6031(c)-1T New

107 downloads

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CFR-2009-title26-vol13-sec1-6031c-1T.pdf

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

pdf Notice 2022-23 New

111 downloads

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NOTICE-22-23.pdf

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

pdf PUBLICATION 1187 (2020)

2941 downloads

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PUB-1187-(2020).pdf

Specifications for filing Form 1042-S electronically, 2020 tax year.

pdf INSTRUCTIONS 7004 (12-18)

2134 downloads

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INST-7004-(12-18).pdf

Instructions 7004 (12-18).

pdf INSTRUCTIONS SS-4 (12-19)

2347 downloads

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INST-SS4-(12-2019).pdf

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

pdf INSTRUCTIONS 1099 GEN (2020)

1691 downloads

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INST-1099GEN-(2020).pdf

General instructons for forms 1099 (2020).

pdf INSTRUCTIONS 2848 (01-21)

1734 downloads

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INST-2848-(01-21).pdf

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

pdf FORM SS-4 (12-19)

2032 downloads

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FORM-SS4-(12-19).pdf

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

pdf FORM 7004 (12-18)

1816 downloads

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FORM-7004-(12-18).pdf

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

pdf FORM 2848 (01-21)

1375 downloads

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FORM-2848-(01-21).pdf

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

pdf PUBLICATION 1220 (2020)

2212 downloads

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PUB-1220-(2020).pdf

Instructions for electronic filing of Forms 1099, 2020 tax year.

pdf PUBLICATION 5262 (09-20)

1922 downloads

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PUB-5262-(09-20).pdf

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

pdf NOTICE 2017-46

2428 downloads

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NOTICE-2017-46.pdf

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

pdf REVENUE PROCOCEDURE 2017-15

3705 downloads

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REV-PROC-2017-15.pdf

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

pdf NOTICE 2016-76

2335 downloads

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NOTICE-2016-76.pdf

Notice 2016-76 contains transitional rules applicable to QDDs.

pdf NOTICE 2016-42

2236 downloads

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NOTICE-2016-42.pdf

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

pdf NOTICE 2016-08

2614 downloads

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NOTICE-2016-08.pdf

IRS Notice 2016-08.

pdf Are you ready for IRS reporting? (edizione 2016)

2178 downloads

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Are you ready for IRS reporting (edizione 2016).pdf

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.

pdf FORM 8966 (2015)

1941 downloads

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FORM-8966-(2015).pdf

Form 8966 (2015).

pdf INST 8966 (2015)

2236 downloads

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INST-8966-(2015).pdf

Instr

pdf PUBLICATION 1179 (06-15)

2616 downloads

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PUB-1179-(06-15).pdf

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

pdf SAMPLE WITHHOLDING STATEMENT QI

8092 downloads

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SAMPLE_CH3-CH4-WS-QI.pdf

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

pdf FORM 4419 (09-19)

2000 downloads

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FORM-4419-(09-19).pdf

Application for electronic filing of returns (FIRE). NB: From October 1, 2019, all requests for a TCC to submit form via FIRE must be made via the fill-in Form 4419 on the IRS FIRE web site.

pdf SAMPLE WITHHOLDING STATEMENT NQI

2891 downloads

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SAMPLE_CH3-CH4-WS-NQI.pdf

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

pdf FATCA News and Information 2014-48

2466 downloads

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FATCA News and Information-30DEC2014.pdf

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

pdf Revsied QI Agreement (09-23-2014)

2845 downloads

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IRS-QIA-Modifications-23SEPT2014.pdf

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

pdf Update to 2014 Form 1042 Instructions

2689 downloads

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Update to 2014 Form 1042 Instructions.pdf

2014 Form 2014 instructions updates.

pdf INSTRUCTIONS W-7 (08-13)

2228 downloads

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INST-W7-(08-13).pdf

Instructions W-7 (01-11) for Form W-7 (01-10).

pdf FORM W-7 (08-13)

1878 downloads

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FORM-W7-(08-13).pdf

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

pdf REVENUE PROCEDURE 2014-47

1889 downloads

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REV-PROC-2014-47.pdf

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.

pdf REVENUE PROCEDURE 2014-39

2362 downloads

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REV-PROC-2014-39.pdf

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

pdf Submission Processing Center Street Addresses for Private Delivery Service (PDS)

4025 downloads

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Submission Processing Center Street Addresses for Private Delivery Service (PDS).pdf

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

pdf REVENUE RULING 2002-23

2380 downloads

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REV-RUL-2002-23.pdf

Timely mailed is timely filed.

pdf REVENUE PROCEDURE 2005-74

2091 downloads

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REV-PROC-2005-74.pdf

General rules and procedures for substitute forms.

pdf REVENUE PROCEDURE 2005-77

1960 downloads

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REV-PROC-2005-77.pdf

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

pdf REVENUE PROCEDURE 2004-21

2003 downloads

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REV-PROC-2004-21.pdf

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

pdf REVENUE PROCEDURE 2003-64

2084 downloads

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REV-PROC-2003-64.pdf

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

pdf REVENUE PROCEDURE 2000-12

1989 downloads

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REV-PROC-2000-12.pdf

Contains the QI Agreement.

pdf REVENUE PROCEDURE 2002-55

2426 downloads

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REV-PROC-2002-55.pdf

The QI Audit Guidelines.

pdf PAI Identification Number Instructions

2112 downloads

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pai_identifier_instructions.pdf

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

pdf Patriot Act Certification

1790 downloads

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Patriot-Act-Certification.pdf

Patriot Act certification form for non-US correspondent banks.

pdf Patriot Act Recertification

1959 downloads

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Patriot-Act-Recertification.pdf

Patriot Act recertification form for non-US correspondent banks.

pdf NOTICE 2006-99

2008 downloads

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NOTICE-2006-99.pdf

IRS guidance on withholding.

pdf NOTICE 2006-35

2163 downloads

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NOTICE-2006-35.pdf

Revocation of QI foreign branch rule.

pdf NOTICE 2002-66

1898 downloads

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NOTICE-2002-66.pdf

Extension of Notice 2001-4 transitional relief for 2002.

pdf NOTICE 2004-83

1676 downloads

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NOTICE-2004-83.pdf

Designated private delivery services.

pdf Internal Revenue Manual 4 pt2

2423 downloads

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Internal Revenue Manual-4-pt2.pdf

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.

pdf Internal Revenue Manual 4 pt1

2741 downloads

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Internal Revenue Manual-4-pt1.pdf

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.

pdf NOTICE 2002-41

2117 downloads

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NOTICE-2002-41.pdf

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

pdf Private Delivery Services (PDS)

2109 downloads

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Private Delivery Services (PDS).pdf

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

pdf NOTICE 2001-43

1975 downloads

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NOTICE-2001-43.pdf

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

pdf NOTICE 2001-66

2043 downloads

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NOTICE-2001-66.pdf

Proposed QI Audit guidelines.

pdf NOTICE 2001-4

2066 downloads

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NOTICE-2001-4.pdf

Transitional relief for QIs.

pdf FORM 8822-B (01-12)

1994 downloads

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FORM-8822-B-(01-12).pdf

IRS change of address form for businesses.

pdf ANNOUNCEMENT 2008-98

1872 downloads

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ANN-2008-98.pdf

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

pdf ANNOUNCEMENT 2000-48

1823 downloads

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ANN-2000-48.pdf

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