Recommended by IRS

Foreign Account Tax Compliance Act

The Foreign Account Tax Compliance Act (FATCA), which was passed as part of the HIRE Act, generally requires that foreign financial Institutions and certain other non-financial foreign entities report on the foreign assets held by their U.S. account holders or be subject to withholding on withholdable payments.

Payments to Qualified Intermediaries

Generally, a QI is any foreign intermediary that has entered into a QI withholding agreement with the IRS.
General Information
Large Businesses

Qualified Intermediary Program

Use the IRS QI/WP/WT System to apply, renew or terminate your status as a Qualified Intermediary, Withholding Foreign Partnership or Withholding Foreign Trust.
General Information
Corporations

Miscellaneous qualified intermediary information

A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U.S. intermediary) that has entered into a qualified intermediary withholding agreement with the IRS.
General Information
Large Businesses

Qualified Intermediary (QI) list

You can download this list to verify entities that represent themselves as QIs and related branches. If your QI isn’t listed, find out what to do.
General Information
Corporations

Qualified Intermediary Program events

Free webinars and in-person sessions with the IRS Financial Intermediary team. Get assistance and updates for Qualified Intermediaries, Withholding Partnerships and Withholding Foreign Trusts.
General Information
Corporations

Qualified intermediary general FAQs

Qualified intermediary (QI), withholding foreign partnership (WP), and withholding foreign trust (WT) frequently asked questions (FAQs)
General Information

Form 14345, Application for Qualified Intermediary, Withholding Foreign Partnership, or Withholding Foreign Trust Status

Form 14345, Application for Qualified Intermediary, Withholding Foreign Partnership, or Withholding Foreign Trust Status
Forms and Instructions

Foreign intermediaries

An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person.
General Information
Nonresidents

QI System Help

A place to submit questions about the Qualified Intermediary (QI) Technical Support
General Information
Corporations

Payments made to foreign intermediaries and foreign flow-through entities

This page has information about payments made to a foreign intermediary or foreign flow-through entity.
General Information
Nonresidents