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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

Supplementary IRS documentation

Qualified Intermediary Frequently Asked Questions:

http://www.irs.gov/businesses/international/article/0,,id=139238,00.html

 

US Withholding Agent Frequently Asked Questions:

http://www.irs.gov/businesses/international/article/0,,id=164600,00.html

 

Notice 2006-99: Guidance on Withholding and Information Reporting on Foreign Persons, Including Guidance on Certain Book-Entry Systems:

http://www.irs.gov/irb/2006-46_IRB/ar16.html

BACK TO TOP

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

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