United States: IRS updates FAQs on QI / WP / WT website, certifications and periodic reviews

IRS updated FAQs on the QI / WP / WT FAQs website

IRS updated FAQs on the QI / WP / WT FAQs website

The IRS today updated the “frequently asked questions” (FAQs) on the qualified intermediary (QI), withholding foreign partnership (WP), and withholding foreign trust (WT) FAQs website, under the heading “Certifications and Periodic Reviews.”

  • The IRS updated FAQ Q21 to include the French translation for viewing the webinar on the QI / WP / WT certification and periodic review process.
  • The IRS issued FAQ Q22 to provide guidance on how to update entity legal name changes.

 

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