U.S.A.: IRS publishes new QI/WP/WT FAQs


On 4 May 2018 the U.S. Internal Revenue Service (IRS) published new Qualified Intermediaries (QI) / Withholding Foreign Partnerships (WP) / Withholding Foreign Trusts (WT) Frequently Asked Questions (FAQs).

The new QI/WP/WT FAQs provide further guidance on:

  • The deadline for QI/WP/WT entities to select the periodic review year of their certification period.
  • The deadlines for QI/WP/WT entities to submit their certification.

We continue to monitor the situation and will provide further information as it becomes available.

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