Due dates for certifications and waivers extended The due date to submit periodic certifications for review years 2021 or 2022 or apply for a periodic review waiver is extended from July 1 to Sept. 1, 2024. The due date for entities selecting periodic review year 2023 is extended from Dec. 31, 2024, to March 1, 2025. These extensions are automatic. You don’t need to request an extension. You can apply to become a QI, WP or WT, renew, certify or terminate an agreement and manage account information with Qualified Intermediary, Withholding Foreign Partnership and Withholding Foreign Trust Application and Account Management System (QAAMS). A taxpayer identification number (TIN) is not needed to use QAAMS. Sign in or create account New user? Get steps to create an account PDF. Get help with QAAMS. About QAAMS QAAMS is a secure, web-based application and account management system for certain entities that enter into agreement with the IRS to uphold tax withholding obligations under the Qualified Intermediary Program. Help with QAAMS Read the System user guide PDF and system FAQs. To claim withholding credits on a Form 1042 Attach copies of Forms 1042-S issued by the custodian to your form to ensure credit for the tax withheld upstream and avoid service center notices. To claim a collective refund Follow all the required steps in Section 9.04 of Revenue Procedure 2022-43 PDF. Supported browsers Microsoft Edge Google Chrome Mozilla Firefox QI News Get email updates Subscribe Now QI Program About the Qualified Intermediary Program QI Program Events Find in person and online events Related QI/WP/WT frequently asked questions QAAMS frequently asked questions Miscellaneous Qualified Intermediary information Payments to Qualified Intermediaries Approved know-your-customer rules Withholding facts and information Withholding-related forms Make deposits electronically Email questions about electronic filing 2017 QI Agreement PDF
