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> Information provided on this site is for general guidance only and is often simplified. Actual IRS procedures are complex, and taxpayers should obtain professional assistance or use IRS sources for complete information.

Introduction: What The Legislation Does
The legislation setting up Qualified Intermediary status is contained in the IRS Tax Code in Section 1.1441-1 through 9.

The Legislation
The text file of Section 1.1441 occupies 650KB.

Approved Countries With 'Attachments'
Links to the QI agreements between the IRS and country 'attachments'.
Supplementary IRS documentation
QI and Withholding Agent FAQs


Approved Countries With 'Attachments'

For countries in the following table, click on the flag to view the attachment:

Attachments for the following countries may be viewed through the IRS site at http://www.irs.gov/businesses/international/article/0,,id=96618,00.html

Andorra
Anguilla
Argentina
Aruba
Australia
Bahamas
Bahrain
Belgium
British Virgin Islands
Chile Colombia Cyprus
Czech Republic Estonia Greece
Iceland Japan Liechtenstein
Malta Panama Saudi Arabia
Slovenia St Lucia Turks & Caicos
United Arab Emirates Uruguay  

The following countries have had their KYC rules approved, but the 'approved attachment' is not yet available:

  Hungary Lebanon

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Introduction: What The Legislation Does
The legislation setting up Qualified Intermediary status is contained in the IRS Tax Code in Section 1.1441-1 through 9.

The Legislation
The text file of Section 1.1441 occupies 650KB.

Approved Countries With 'Attachments'
Links to the QI agreements between the IRS and country 'attachments'.
Supplementary IRS documentation
QI and Withholding Agent FAQs
LOWTAX NETWORK SITES
  Lowtax.net
  Tax-News.com
  USTaxNetwork.com
  USA-Federal-State- Company-Tax.com
  USA-Federal-State- Individual-Tax.com
  USA-International-Offshore- Company-Tax.com
  USA-International-Offshore- Expatriate-Tax.com
  USA-Sales-Use-Tax-E - Commerce.com
  USA-Investment-Tax.com
  USA-Tax-News.com
  Investors Offshore.com
  LawAndTax-News.com
  Offshore-E-Com.com
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