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

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

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.

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

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

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.

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

IRS change of address form for businesses.

Form 8966 (2015).

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

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

Instr

General instructons for forms 1099 (2020).

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

Instructions 7004 (12-18).

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

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

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.

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.

Transitional relief for QIs.

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

Proposed QI Audit guidelines.

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

Extension of Notice 2001-4 transitional relief for 2002.

Designated private delivery services.

Revocation of QI foreign branch rule.

IRS guidance on withholding.

IRS Notice 2016-08.

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

Notice 2016-76 contains transitional rules applicable to QDDs.

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

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

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.

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

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

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

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

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

Contains the QI Agreement.

The QI Audit Guidelines.

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

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

General rules and procedures for substitute forms.

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

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

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.

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

Timely mailed is timely filed.

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

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

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

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

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

2014 Form 2014 instructions updates.