Revenue Procedure 2017-15, Qualified Intermediary Agreement

OMB 1545-1597

OMB 1545-1597

Previously approved, Revenue Procedure 2000-12 describes application procedures for becoming a qualified intermediary and the requisite agreement that a qualified intermediary must execute with the IRS. The information will be used by the IRS to ensure compliance with the U.S. withholding system under the 1441 regulations (especially proper entitlement to treaty benefits). Revenue Procedure 2003-64 amends Revenue Procedure 2000-12. Revenue Procedure 2014-39 modifies Revenue Procedure 2000-12. Revenue Procedure 2014-47 modfies Revenue Procedure 2003-64.

The latest form for Revenue Procedure 2017-15, Qualified Intermediary Agreement expires 2021-09-30 and can be found here.

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Improperly submitted and continue
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