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Qualified Intermediaries News September 10, 2024
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ISSUE NUMBER: 2024-25
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FINAL REMINDER ALERT: QI (INCLUDING QDD), WP, WT APPLICATION DEADLINE FOR 2024
This Alert provides the deadline for all Qualified Intermediary (QI) (including Qualified Derivatives Dealer), Withholding Foreign
Partnership (WP) and Withholding Foreign Trust (WT) applications for the 2024 year.
All applicants that want to have an agreement in effect for 2024 must submit their applications through the Qualified
Intermediary, Withholding Foreign Partnership, Withholding Foreign Trust Application & Account Management System (QAAMS) no later
than September 30, 2024 to allow sufficient time for processing by year end.
If required for chapter 4 purposes, applicants must have obtained a GIIN prior to submitting their applications. See section 2.22
of the QI Agreement in Rev. Proc. 2022-43, or section 12.01(A) of the WP or WT Agreement in Rev. Proc. 2017-21 for the effective
date of an agreement for a new applicant.
Please note that applications submitted after September 30, 2024 will not be processed. Prospective applicants, unable to submit
an application before the September 30, 2024 deadline, should wait until January 1, 2025 to submit the application for the 2025
year.
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