QI FAQs

Everything you need to know about qualified intermediaries. If you don't find the answer to your question here, feel free to submit a question.

For the FAQs published on the IRS web site, click here.

The following FAQs are for informational purposes only. You are strongly advised to seek the advice of a QI expert regarding the application of the QI rules to any specific situation. Please see our important legal notice and Circular 230 disclaimer.

For assistance with your QI matters, contact QI Solutions for a free initial consultation.

General information about QIs and the QI regime.

FAQs about the renewal of the QI Agreement.

Information about the annual QI reporting requirements on IRS Form 1042 and 1042-S.

FAQs about documentation of customers required by the QI Agreement, including Form W-8BEN, W-9 and the know-your-customer rules.

Information about Private Arrangement Intermediaries (PAI).

Information about QI Periodic Review and waiver of the Periodic Review requirement.