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Qualified Intermediary (QI)

IRS releases updated application form for qualified intermediaries

IRS releases updated application form for qualified intermediaries

IRS has released 2015 Form 14345 (Application for Qualified Intermediary, Withholding Foreign Partnership, or Withholding Foreign Trust). The form has been updated to reflect Foreign Account Tax Compliance Act (FATCA) information.  Click here to view 2015 Form 14345, Application for Qualified Intermediary, Withholding Foreign Partnership, or Withholding Foreign Trust. Background on withholding under Code Chapters […]

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Deadline looms to become qualified intermediary for the 2014 calendar year

Deadline looms to become qualified intermediary for the 2014 calendar year

IRS Qualified Intermediaries News, Issue No. 2014-04, Nov. 18, 2014 IRS has issued a reminder to financial institutions that want to qualify as Qualified Intermediaries (QIs) for the 2014 calendar year that the deadline to do so is fast approaching. Financial institutions must submit their Form 14345 (QI Intermediary Application) and Form SS-4 (Application for […]

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IRS updates qualified intermediary (QI) withholding agreement and provides QI rules

IRS updates qualified intermediary (QI) withholding agreement and provides QI rules

Rev Proc 2014-39, 2014-29 IRB. In a revenue procedure, IRS has issued an updated version of the Qualified Intermediary (QI) agreement, i.e., the agreement that may be entered into by foreign intermediaries and IRS with respect to withholding responsibilities. The revenue procedure also provides guidance for entering into a QI withholding agreement and application procedures […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney