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New QI System Update page

Frequently asked questions about the Qualified Intermediary (QI), Withholding Foreign Partnership (WP), Withholding Foreign Trust (WT) System Application and Account Management System.

Information about Form SS-4, Application for Employer Identification Number, including recent updates, related forms, and instructions on how to file. Form SS-4 is used by sole proprietors, corporations, partnerships, estates, trusts, and other entities to apply for an EIN.

CP288 tells you we accepted your election or treatment as a Qualified Subchapter S Trust (QSST).

Use this system to apply, renew, certify or terminate status as a qualified intermediary, withholding foreign partnership or withholding foreign trust.

Find information for trustees administering bankruptcy estates, including notification of filing, addresses, Chapter 13 claim payments and IRS penalties.

Questions & Answers on GLAM 2013-001 addressing the Proper Tax Accounting Treatment of Certain Other Real Estate Owned (OREO) Property.

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.

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.

There are generally two categories of statutory nonemployees: direct sellers and licensed real estate agents. They are treated as self-employed for all federal tax purposes, including income and employment taxes.