Due dates for certifications and waivers extended
The due date to submit periodic certifications for review years 2022 or 2023 or apply for a periodic review waiver, for certifications originally due in 2025, is extended from July 1 to Nov. 1, 2025.
The due date for entities selecting periodic review year 2024 is Dec. 31, 2025.
These extensions are automatic. You don’t need to request an extension.
You can use this system to apply to become a Qualified Intermediary (QI), Withholding Foreign Partnership (WP) or Withholding Foreign Trust (WT). You can also renew, certify or terminate an agreement and manage account information with the Qualified Intermediary, Withholding Foreign Partnership and Withholding Foreign Trust Application and Account Management System (QAAMS).
A taxpayer identification number (TIN) is not needed to use QAAMS.
New user? Get steps to create an account PDF. Get help with QAAMS.
About QAAMS
QAAMS is a secure, web-based application and account management system for certain entities that enter into agreement with the IRS to uphold tax withholding obligations under the Qualified Intermediary Program.
Help with QAAMS
Read the System user guide PDF and system FAQs.
To claim withholding credits on a Form 1042
Attach copies of Forms 1042-S issued by the custodian to your form to ensure credit for the tax withheld upstream and avoid service center notices.
To claim a collective refund
Follow all the required steps in Section 9.04 of Revenue Procedure 2022-43 PDF.
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Related
- QI/WP/WT frequently asked questions
- QAAMS frequently asked questions
- Miscellaneous Qualified Intermediary information
- Payments to Qualified Intermediaries
- Approved know-your-customer rules
- Withholding facts and information
- Withholding-related forms
- Email questions about electronic filing
- 2017 QI Agreement PDF