SECTION 3. APPLICATION FOR QI

STATUS

.01 Where to Apply . To apply for QI status, an eligible person must submit the information required by this Section 3 to:

Assistant Commissioner (International) Foreign Payments Division OP:IN:I:FP 950 L’Enfant Plaza South, SW Washington, DC 20024 Telephone: (202) 874-1800 Fax: (202) 874-1797 .02 Contents of the Application . A prospective QI must submit an application to become a QI. The application must establish to the satisfaction of the IRS that the applicant has adequate resources and procedures to comply with the terms of the QI withholding agreement. An application must include the information specified in this section 3.02, and any additional information and documentation requested by the IRS:

(1) A statement that the applicant is an eligible person and that it requests to enter into a QI withholding agreement with the IRS.

(2) The applicant’s name, address, and employer identification number (EIN), if any.

(3) The country in which the applicant was created or organized and a description of the applicant’s business.

Application Procedures for Qualified Intermediary Status Under Section 1441; Final Qualified Intermediary Withholding Agreement

Rev. Proc. 2000–12