Apply, renew, certify or terminate status as a QI, WP or WT

You can use this system to apply to become a Qualified Intermediary (QI), Withholding Foreign Partnership (WP) or Withholding Foreign Trust (WT). You can also renew, certify or terminate an agreement and manage account information with the 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.

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