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 2022 year.

All applicants that want to have an agreement in effect for 2022 must submit their applications through the Qualified Intermediary, Withholding Foreign Partnership, Withholding Foreign Trust Application & Account Management System (QAAMS) no later than September 30, 2022 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. 2017-15, 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, 2022 will not be processed. Prospective applicants, unable to submit an application before the September 30, 2022 deadline, should wait until January 1, 2023 to submit the application for the 2023 year.

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