IRS Forms & Publications

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

pdf ANNOUNCEMENT 2000-48

1823 download

Scarica (pdf, 9 KB)

ANN-2000-48.pdf

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

pdf ANNOUNCEMENT 2008-98

1872 download

Scarica (pdf, 20 KB)

ANN-2008-98.pdf

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

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

2178 download

Scarica (pdf, 76 KB)

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 FATCA News and Information 2014-48

2466 download

Scarica (pdf, 38 KB)

FATCA News and Information-30DEC2014.pdf

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

pdf FORM 2848 (01-21)

1375 download

Scarica (pdf, 127 KB)

FORM-2848-(01-21).pdf

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

pdf FORM 4419 (09-19)

2000 download

Scarica (pdf, 64 KB)

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 FORM 7004 (12-18)

1816 download

Scarica (pdf, 69 KB)

FORM-7004-(12-18).pdf

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

pdf FORM 8822-B (01-12)

1994 download

Scarica (pdf, 69 KB)

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

IRS change of address form for businesses.

pdf FORM 8966 (2015)

1941 download

Scarica (pdf, 78 KB)

FORM-8966-(2015).pdf

Form 8966 (2015).

pdf FORM SS-4 (12-19)

2032 download

Scarica (pdf, 115 KB)

FORM-SS4-(12-19).pdf

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

pdf FORM W-7 (08-13)

1878 download

Scarica (pdf, 86 KB)

FORM-W7-(08-13).pdf

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

pdf INST 8966 (2015)

2236 download

Scarica (pdf, 243 KB)

INST-8966-(2015).pdf

Instr

pdf INSTRUCTIONS 1099 GEN (2020)

1691 download

Scarica (pdf, 419 KB)

INST-1099GEN-(2020).pdf

General instructons for forms 1099 (2020).

pdf INSTRUCTIONS 2848 (01-21)

1734 download

Scarica (pdf, 189 KB)

INST-2848-(01-21).pdf

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

pdf INSTRUCTIONS 7004 (12-18)

2134 download

Scarica (pdf, 124 KB)

INST-7004-(12-18).pdf

Instructions 7004 (12-18).

pdf INSTRUCTIONS SS-4 (12-19)

2347 download

Scarica (pdf, 178 KB)

INST-SS4-(12-2019).pdf

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

pdf INSTRUCTIONS W-7 (08-13)

2228 download

Scarica (pdf, 209 KB)

INST-W7-(08-13).pdf

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

pdf Internal Revenue Manual 4 pt1

2741 download

Scarica (pdf, 126 KB)

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 Internal Revenue Manual 4 pt2

2423 download

Scarica (pdf, 75 KB)

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 NOTICE 2001-4

2066 download

Scarica (pdf, 44 KB)

NOTICE-2001-4.pdf

Transitional relief for QIs.

pdf NOTICE 2001-43

1975 download

Scarica (pdf, 34 KB)

NOTICE-2001-43.pdf

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

pdf NOTICE 2001-66

2043 download

Scarica (pdf, 162 KB)

NOTICE-2001-66.pdf

Proposed QI Audit guidelines.

pdf NOTICE 2002-41

2117 download

Scarica (pdf, 457 KB)

NOTICE-2002-41.pdf

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

pdf NOTICE 2002-66

1898 download

Scarica (pdf, 40 KB)

NOTICE-2002-66.pdf

Extension of Notice 2001-4 transitional relief for 2002.

pdf NOTICE 2004-83

1676 download

Scarica (pdf, 106 KB)

NOTICE-2004-83.pdf

Designated private delivery services.

pdf NOTICE 2006-35

2163 download

Scarica (pdf, 13 KB)

NOTICE-2006-35.pdf

Revocation of QI foreign branch rule.

pdf NOTICE 2006-99

2008 download

Scarica (pdf, 186 KB)

NOTICE-2006-99.pdf

IRS guidance on withholding.

pdf NOTICE 2016-08

2614 download

Scarica (pdf, 46 KB)

NOTICE-2016-08.pdf

IRS Notice 2016-08.

pdf NOTICE 2016-42

2236 download

Scarica (pdf, 552 KB)

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 2016-76

2335 download

Scarica (pdf, 266 KB)

NOTICE-2016-76.pdf

Notice 2016-76 contains transitional rules applicable to QDDs.

pdf NOTICE 2017-46

2428 download

Scarica (pdf, 63 KB)

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 Notice 2022-23

111 download

Scarica (pdf, 286 KB)

NOTICE-22-23.pdf

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

pdf PAI Identification Number Instructions

2112 download

Scarica (pdf, 6 KB)

pai_identifier_instructions.pdf

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

pdf Patriot Act Certification

1790 download

Scarica (pdf, 20 KB)

Patriot-Act-Certification.pdf

Patriot Act certification form for non-US correspondent banks.

pdf Patriot Act Recertification

1959 download

Scarica (pdf, 11 KB)

Patriot-Act-Recertification.pdf

Patriot Act recertification form for non-US correspondent banks.

pdf Private Delivery Services (PDS)

2109 download

Scarica (pdf, 12 KB)

Private Delivery Services (PDS).pdf

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

pdf PUBLICATION 1179 (06-15)

2616 download

Scarica (pdf, 672 KB)

PUB-1179-(06-15).pdf

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

pdf PUBLICATION 1187 (2020)

2941 download

Scarica (pdf, 999 KB)

PUB-1187-(2020).pdf

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

pdf PUBLICATION 1220 (2020)

2212 download

Scarica (pdf, 1.76 MB)

PUB-1220-(2020).pdf

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

pdf PUBLICATION 5262 (09-20)

1922 download

Scarica (pdf, 5.71 MB)

PUB-5262-(09-20).pdf

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

pdf REVENUE PROCEDURE 2000-12

1989 download

Scarica (pdf, 232 KB)

REV-PROC-2000-12.pdf

Contains the QI Agreement.

pdf REVENUE PROCEDURE 2002-55

2426 download

Scarica (pdf, 138 KB)

REV-PROC-2002-55.pdf

The QI Audit Guidelines.

pdf REVENUE PROCEDURE 2003-64

2084 download

Scarica (pdf, 260 KB)

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 2004-21

2003 download

Scarica (pdf, 48 KB)

REV-PROC-2004-21.pdf

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

pdf REVENUE PROCEDURE 2005-74

2091 download

Scarica (pdf, 135 KB)

REV-PROC-2005-74.pdf

General rules and procedures for substitute forms.

pdf REVENUE PROCEDURE 2005-77

1960 download

Scarica (pdf, 11 KB)

REV-PROC-2005-77.pdf

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

pdf REVENUE PROCEDURE 2014-39

2362 download

Scarica (pdf, 331 KB)

REV-PROC-2014-39.pdf

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

pdf REVENUE PROCEDURE 2014-47

1889 download

Scarica (pdf, 307 KB)

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 PROCOCEDURE 2017-15

3705 download

Scarica (pdf, 581 KB)

REV-PROC-2017-15.pdf

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

pdf REVENUE RULING 2002-23

2380 download

Scarica (pdf, 23 KB)

REV-RUL-2002-23.pdf

Timely mailed is timely filed.

pdf Revsied QI Agreement (09-23-2014)

2845 download

Scarica (pdf, 74 KB)

IRS-QIA-Modifications-23SEPT2014.pdf

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

pdf SAMPLE WITHHOLDING STATEMENT NQI

2891 download

Scarica (pdf, 59 KB)

SAMPLE_CH3-CH4-WS-NQI.pdf

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

pdf SAMPLE WITHHOLDING STATEMENT QI

8092 download

Scarica (pdf, 63 KB)

SAMPLE_CH3-CH4-WS-QI.pdf

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

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

4025 download

Scarica (pdf, 28 KB)

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 TR 1.6031(c)-1T

107 download

Scarica (pdf, 159 KB)

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 Update to 2014 Form 1042 Instructions

2689 download

Scarica (pdf, 20 KB)

Update to 2014 Form 1042 Instructions.pdf

2014 Form 2014 instructions updates.