Due dates for QI/WP/WT certifications and waivers extended
The due date for submitting periodic certifications for review years 2021 or 2022 or applying for a periodic review waiver is extended from July 1 to Sept. 1, 2024. The due date for entities selecting periodic review year 2023 is extended from Dec. 31, 2024, to March 1, 2025.
These extensions are automatic. You don’t need to request an extension.
The link to 2024 certifications in QAAMS will be available later in 2024.
The Qualified Intermediary (QI), Withholding Foreign Partnership (WP), and Withholding Foreign Trust (WT) Application and Account Management System (QAAMS) allows entities to apply, renew, or terminate their status as a QI, WP, or WT.
Sign-in options
The IRS transitioned QAAMS to a modernized sign-in system.
If you are a new user, sign in to register with either:
- Login.gov – A sign-in option created and maintained by the U.S. government
- ID.me – A sign-in option created and maintained by a technology provider
If you are an existing user, sign in with one of these options:
- Continue using your IRS username
- Create a new Login.gov or ID.me account
A taxpayer identification number (TIN) is not needed to access QAAMS.
Related items
Resources
- QI agreement PDF
- WP/WT agreement PDF
- List of approved know-your-customer rules
- Withholding facts and information
- QI/WP/WT related FAQs
- Subscribe to the QI News
- Make deposits electronically
- File Form 1042-S electronically PDF
- Questions regarding electronic filing
- Form bank – Withholding related forms
Avoid these common errors
- Before using the QI, WP, WT Application and Account Management System (QI System), read this quick start guide: Gather required information PDF.
- QIs claiming withholding credits on a Form 1042 – be sure to attach copies of Forms 1042-S issued by the custodian to your firm to ensure credit for the tax withheld upstream and to avoid service center notices.
- QIs claiming a collective refund – be sure to follow all of the required steps in section 9.04 of Revenue Procedure 2017-15 to ensure proper handling of your claim.
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