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IRS Forms & Publications

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

pdf PUBLICATION 1187 (2022)

2284 downloads

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PUB-1187-(2022).pdf

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

pdf INSTRUCTIONS 1099 GEN (2022)

1273 downloads

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INST-1099GEN-(2022).pdf

General instructons for forms 1099 (2022).

pdf REVENUE PROCEDURE 2022-43

1865 downloads

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REV-PROC-2022-43.pdf

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

pdf TR 1.6031(c)-1T

1336 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

1893 downloads

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NOTICE-22-23.pdf

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

pdf INSTRUCTIONS SS-4 (12-19)

2953 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)

2513 downloads

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INST-1099GEN-(2020).pdf

General instructons for forms 1099 (2020).

pdf INSTRUCTIONS 2848 (01-21)

2389 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)

2544 downloads

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FORM-SS4-(12-19).pdf

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

pdf FORM 7004 (12-18)

2303 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)

1944 downloads

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FORM-2848-(01-21).pdf

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

pdf PUBLICATION 5262 (07-21)

3557 downloads

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PUB-5262-(07-21).pdf

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

pdf NOTICE 2017-46

3032 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

4506 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

3066 downloads

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NOTICE-2016-76.pdf

Notice 2016-76 contains transitional rules applicable to QDDs.

pdf NOTICE 2016-42

2914 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

3425 downloads

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NOTICE-2016-08.pdf

IRS Notice 2016-08.

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

2769 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)

2460 downloads

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FORM-8966-(2015).pdf

Form 8966 (2015).

pdf INST 8966 (2015)

2749 downloads

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INST-8966-(2015).pdf

Instr

pdf PUBLICATION 1220 (2022)

1847 downloads

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PUB-1220-(2022).pdf

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

pdf PUBLICATION 1179 (07-22)

3291 downloads

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PUB-1179-(07-22).pdf

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

pdf SAMPLE WITHHOLDING STATEMENT QI

9688 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 (09-21)

2964 downloads

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FORM-4419-(09-21).pdf

Application to modify name on existing TCC.

pdf SAMPLE WITHHOLDING STATEMENT NQI

3670 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

3009 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)

3500 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

3273 downloads

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Update to 2014 Form 1042 Instructions.pdf

2014 Form 2014 instructions updates.

pdf INSTRUCTIONS W-7 (11-21)

2748 downloads

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INST-W7-(11-21).pdf

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

pdf FORM W-7 (08-19)

2339 downloads

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FORM-W7-(08-19).pdf

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

pdf REVENUE PROCEDURE 2014-47

2455 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

2918 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)

4882 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

2927 downloads

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REV-RUL-2002-23.pdf

Timely mailed is timely filed.

pdf REVENUE PROCEDURE 2005-74

2578 downloads

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REV-PROC-2005-74.pdf

General rules and procedures for substitute forms.

pdf REVENUE PROCEDURE 2005-77

2432 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

2646 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

2624 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

2518 downloads

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REV-PROC-2000-12.pdf

Contains the QI Agreement.

pdf REVENUE PROCEDURE 2002-55

2908 downloads

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REV-PROC-2002-55.pdf

The QI Audit Guidelines.

pdf PAI Identification Number Instructions

2625 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

2264 downloads

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Patriot-Act-Certification.pdf

Patriot Act certification form for non-US correspondent banks.

pdf Patriot Act Recertification

2511 downloads

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Patriot-Act-Recertification.pdf

Patriot Act recertification form for non-US correspondent banks.

pdf NOTICE 2006-99

2547 downloads

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NOTICE-2006-99.pdf

IRS guidance on withholding.

pdf NOTICE 2006-35

2691 downloads

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NOTICE-2006-35.pdf

Revocation of QI foreign branch rule.

pdf NOTICE 2002-66

2383 downloads

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NOTICE-2002-66.pdf

Extension of Notice 2001-4 transitional relief for 2002.

pdf NOTICE 2004-83

2167 downloads

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NOTICE-2004-83.pdf

Designated private delivery services.

pdf Internal Revenue Manual 4 pt2

3001 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

3614 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

2709 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)

2650 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

2476 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

2508 downloads

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NOTICE-2001-66.pdf

Proposed QI Audit guidelines.

pdf NOTICE 2001-4

2638 downloads

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NOTICE-2001-4.pdf

Transitional relief for QIs.

pdf ANNOUNCEMENT 2008-98

2341 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

2319 downloads

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ANN-2000-48.pdf

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