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Learn moreIRS adds new FAQs to provide guidance to qualified intermediaries (QIs)
FAQs under the heading “Certifications and Periodic Reviews”
The IRS has issued new “frequently asked questions” (FAQs) on the qualified intermediary (QI), withholding foreign partnership (WP), and withholding foreign trust (WT) FAQs website, under the heading “Certifications and Periodic Reviews.”
According to the IRS transmittal release (June 8, 2024) the new FAQs:
- Provide guidance to QIs submitting non-waiver certifications with a periodic review year of 2021 or 2022, and a certification period ending during the term of the 2023 QI agreement (FAQ 24)
- Provide tips to QIs on reviewing their certification before submission (FAQ 25)
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