Skip to content
ChatProjectCodes

User Guide›October 2022

Chapter 11: Appendices

1022 Publ 5262 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Term Defni ition
Compliance Request Compliance Request Compliance Request Compliance Request Compliance Request A compliance request is a s
consolidated compliance g
Compliance (only) Entity or
 A compliance request is a s
consolidated compliance g
Compliance (only) Entity or
 A compliance request is a s
consolidated compliance g
Compliance (only) Entity or
 A compliance request is a s
consolidated compliance g
Compliance (only) Entity or
 A compliance request is a s
consolidated compliance g
Compliance (only) Entity or
 A compliance request is a s
consolidated compliance g
Compliance (only) Entity or
 ubmission made by an entity within
roup be established (for which they
Compliance QI/WP) by the IRS.
 which they request a
intend to act as a WP
 which they request a
intend to act as a WP
Compliance
Intermediary
Withholding
Partnership		 Compliance
Intermediary
Withholding
Partnership		 Compliance
Intermediary
Withholding
Partnership		 ** Qualifed**
/
** Foreign**
** (QI/WP)**		 ** Qualifed**
/
** Foreign**
** (QI/WP)**		 A compliance quali
an agreement who i
consolidated compl
 A compliance quali
an agreement who i
consolidated compl
 A compliance quali
an agreement who i
consolidated compl
 fed intermediary/withholding foreign partnership (Q
s acting on behalf of a group of entities who have b
iance group for purpose of completing a QI/WP ce
 fed intermediary/withholding foreign partnership (Q
s acting on behalf of a group of entities who have b
iance group for purpose of completing a QI/WP ce
 fed intermediary/withholding foreign partnership (Q
s acting on behalf of a group of entities who have b
iance group for purpose of completing a QI/WP ce
 fed intermediary/withholding foreign partnership (Q
s acting on behalf of a group of entities who have b
iance group for purpose of completing a QI/WP ce
 fed intermediary/withholding foreign partnership (Q
s acting on behalf of a group of entities who have b
iance group for purpose of completing a QI/WP ce
 I/WP) is an entity with
een established in a
rtifcation.

Consolida
Complian
(CCG)
Consolida
Complian
(CCG)
ted
ce Group
ted
ce Group		 A
tog
(on
me
 consolidated
ether within
ly) Entity or
mber entitie
 complianc
a group (a
Complianc
s.
 complianc
a group (a
Complianc
s.
 complianc
a group (a
Complianc
s.
 e group (CCG) is a set of member entities who are associated
CCG) and are represented by another entity (WP Compliance
e QI/WP) responsible to complete a certifcation on behalf of the
 e group (CCG) is a set of member entities who are associated
CCG) and are represented by another entity (WP Compliance
e QI/WP) responsible to complete a certifcation on behalf of the
 e group (CCG) is a set of member entities who are associated
CCG) and are represented by another entity (WP Compliance
e QI/WP) responsible to complete a certifcation on behalf of the
 e group (CCG) is a set of member entities who are associated
CCG) and are represented by another entity (WP Compliance
e QI/WP) responsible to complete a certifcation on behalf of the
Con
Co
Gro		 solidated
mpliance
up(CCG) Member		 solidated
mpliance
up(CCG) Member		 solidated
mpliance
up(CCG) Member		 solidated
mpliance
up(CCG) Member		 A consolidated compliance group (CCG) member is an entity within a CCG.
 A consolidated compliance group (CCG) member is an entity within a CCG.
 A consolidated compliance group (CCG) member is an entity within a CCG.
 A consolidated compliance group (CCG) member is an entity within a CCG.
 A consolidated compliance group (CCG) member is an entity within a CCG.
 A consolidated compliance group (CCG) member is an entity within a CCG.
 A consolidated compliance group (CCG) member is an entity within a CCG.
 A consolidated compliance group (CCG) member is an entity within a CCG.
 A consolidated compliance group (CCG) member is an entity within a CCG.

Contact Person
Contact Person
Contact Person
Contact Person
Contact Person		 The contact person is an individual authorized to correspond with the IRS regarding the QI,
WP, or WT application and receive QI/WP/WT-related information from the IRS regarding
the entity. The contact person must be an individual but does not need to be an employee
of the applicant.
 The contact person is an individual authorized to correspond with the IRS regarding the QI,
WP, or WT application and receive QI/WP/WT-related information from the IRS regarding
the entity. The contact person must be an individual but does not need to be an employee
of the applicant.
 The contact person is an individual authorized to correspond with the IRS regarding the QI,
WP, or WT application and receive QI/WP/WT-related information from the IRS regarding
the entity. The contact person must be an individual but does not need to be an employee
of the applicant.
 The contact person is an individual authorized to correspond with the IRS regarding the QI,
WP, or WT application and receive QI/WP/WT-related information from the IRS regarding
the entity. The contact person must be an individual but does not need to be an employee
of the applicant.
 The contact person is an individual authorized to correspond with the IRS regarding the QI,
WP, or WT application and receive QI/WP/WT-related information from the IRS regarding
the entity. The contact person must be an individual but does not need to be an employee
of the applicant.
 The contact person is an individual authorized to correspond with the IRS regarding the QI,
WP, or WT application and receive QI/WP/WT-related information from the IRS regarding
the entity. The contact person must be an individual but does not need to be an employee
of the applicant.
 The contact person is an individual authorized to correspond with the IRS regarding the QI,
WP, or WT application and receive QI/WP/WT-related information from the IRS regarding
the entity. The contact person must be an individual but does not need to be an employee
of the applicant.
 The contact person is an individual authorized to correspond with the IRS regarding the QI,
WP, or WT application and receive QI/WP/WT-related information from the IRS regarding
the entity. The contact person must be an individual but does not need to be an employee
of the applicant.
 The contact person is an individual authorized to correspond with the IRS regarding the QI,
WP, or WT application and receive QI/WP/WT-related information from the IRS regarding
the entity. The contact person must be an individual but does not need to be an employee
of the applicant.
Employer
Identifcation
Number (EIN)		 Employer
Identifcation
Number (EIN)		 Employer
Identifcation
Number (EIN)		 Employer
Identifcation
Number (EIN)		 Employer
Identifcation
Number (EIN)		 An employer identifcation number (EIN) is a number used by the IRS to identify a business
entity. It is also known as a Federal Tax Identifcation Number.
 An employer identifcation number (EIN) is a number used by the IRS to identify a business
entity. It is also known as a Federal Tax Identifcation Number.
 An employer identifcation number (EIN) is a number used by the IRS to identify a business
entity. It is also known as a Federal Tax Identifcation Number.
 An employer identifcation number (EIN) is a number used by the IRS to identify a business
entity. It is also known as a Federal Tax Identifcation Number.
 An employer identifcation number (EIN) is a number used by the IRS to identify a business
entity. It is also known as a Federal Tax Identifcation Number.
 An employer identifcation number (EIN) is a number used by the IRS to identify a business
entity. It is also known as a Federal Tax Identifcation Number.
 An employer identifcation number (EIN) is a number used by the IRS to identify a business
entity. It is also known as a Federal Tax Identifcation Number.
 An employer identifcation number (EIN) is a number used by the IRS to identify a business
entity. It is also known as a Federal Tax Identifcation Number.
 An employer identifcation number (EIN) is a number used by the IRS to identify a business
entity. It is also known as a Federal Tax Identifcation Number.

Entity ID
Entity ID
Entity ID
Entity ID
Entity ID		 An entity ID is an identifcation number issued when you create an account in the system.
 An entity ID is an identifcation number issued when you create an account in the system.
 An entity ID is an identifcation number issued when you create an account in the system.
 An entity ID is an identifcation number issued when you create an account in the system.
 An entity ID is an identifcation number issued when you create an account in the system.
 An entity ID is an identifcation number issued when you create an account in the system.
 An entity ID is an identifcation number issued when you create an account in the system.
 An entity ID is an identifcation number issued when you create an account in the system.
 An entity ID is an identifcation number issued when you create an account in the system.

Foreign Accounts
Tax Compliance Act
(FATCA) ID
Foreign Accounts
Tax Compliance Act
(FATCA) ID
Foreign Accounts
Tax Compliance Act
(FATCA) ID
Foreign Accounts
Tax Compliance Act
(FATCA) ID
Foreign Accounts
Tax Compliance Act
(FATCA) ID		 A FATCA ID is an alphanumeric identifcation used by an entity for purposes of establishing
and accessing an online FATCA registration with the IRS.
 A FATCA ID is an alphanumeric identifcation used by an entity for purposes of establishing
and accessing an online FATCA registration with the IRS.
 A FATCA ID is an alphanumeric identifcation used by an entity for purposes of establishing
and accessing an online FATCA registration with the IRS.
 A FATCA ID is an alphanumeric identifcation used by an entity for purposes of establishing
and accessing an online FATCA registration with the IRS.
 A FATCA ID is an alphanumeric identifcation used by an entity for purposes of establishing
and accessing an online FATCA registration with the IRS.
 A FATCA ID is an alphanumeric identifcation used by an entity for purposes of establishing
and accessing an online FATCA registration with the IRS.
 A FATCA ID is an alphanumeric identifcation used by an entity for purposes of establishing
and accessing an online FATCA registration with the IRS.
 A FATCA ID is an alphanumeric identifcation used by an entity for purposes of establishing
and accessing an online FATCA registration with the IRS.
 A FATCA ID is an alphanumeric identifcation used by an entity for purposes of establishing
and accessing an online FATCA registration with the IRS.

Global Intermediary
Identifcation Number
(GIIN)
Global Intermediary
Identifcation Number
(GIIN)
Global Intermediary
Identifcation Number
(GIIN)
Global Intermediary
Identifcation Number
(GIIN)
Global Intermediary
Identifcation Number
(GIIN)		 A global intermediary identifcation number (GIIN) is a 19-character identifcation number
assigned by the FATCA online registration system to an approved entity or branch. The GIIN
may be used by such entity to identify itself to withholding agents and tax administrations
for FATCA reporting. For further information on the composition of the GIIN, seeFrequently
Asked Questions on IRS.gov.
 A global intermediary identifcation number (GIIN) is a 19-character identifcation number
assigned by the FATCA online registration system to an approved entity or branch. The GIIN
may be used by such entity to identify itself to withholding agents and tax administrations
for FATCA reporting. For further information on the composition of the GIIN, seeFrequently
Asked Questions on IRS.gov.
 A global intermediary identifcation number (GIIN) is a 19-character identifcation number
assigned by the FATCA online registration system to an approved entity or branch. The GIIN
may be used by such entity to identify itself to withholding agents and tax administrations
for FATCA reporting. For further information on the composition of the GIIN, seeFrequently
Asked Questions on IRS.gov.
 A global intermediary identifcation number (GIIN) is a 19-character identifcation number
assigned by the FATCA online registration system to an approved entity or branch. The GIIN
may be used by such entity to identify itself to withholding agents and tax administrations
for FATCA reporting. For further information on the composition of the GIIN, seeFrequently
Asked Questions on IRS.gov.
 A global intermediary identifcation number (GIIN) is a 19-character identifcation number
assigned by the FATCA online registration system to an approved entity or branch. The GIIN
may be used by such entity to identify itself to withholding agents and tax administrations
for FATCA reporting. For further information on the composition of the GIIN, seeFrequently
Asked Questions on IRS.gov.
 A global intermediary identifcation number (GIIN) is a 19-character identifcation number
assigned by the FATCA online registration system to an approved entity or branch. The GIIN
may be used by such entity to identify itself to withholding agents and tax administrations
for FATCA reporting. For further information on the composition of the GIIN, seeFrequently
Asked Questions on IRS.gov.
 A global intermediary identifcation number (GIIN) is a 19-character identifcation number
assigned by the FATCA online registration system to an approved entity or branch. The GIIN
may be used by such entity to identify itself to withholding agents and tax administrations
for FATCA reporting. For further information on the composition of the GIIN, seeFrequently
Asked Questions on IRS.gov.
 A global intermediary identifcation number (GIIN) is a 19-character identifcation number
assigned by the FATCA online registration system to an approved entity or branch. The GIIN
may be used by such entity to identify itself to withholding agents and tax administrations
for FATCA reporting. For further information on the composition of the GIIN, seeFrequently
Asked Questions on IRS.gov.
 A global intermediary identifcation number (GIIN) is a 19-character identifcation number
assigned by the FATCA online registration system to an approved entity or branch. The GIIN
may be used by such entity to identify itself to withholding agents and tax administrations
for FATCA reporting. For further information on the composition of the GIIN, seeFrequently
Asked Questions on IRS.gov.
Power of Attorney
(POA)		 Power of Attorney
(POA)		 Power of Attorney
(POA)		 Power of Attorney
(POA)		 Power of Attorney
(POA)
An individual with power of attorney (POA) is a representative authorized to receive and
inspect confdential tax information and to perform acts that the QI, WP, or WT can perform
with respect to the tax matters described on theForm 2848.
An individual with power of attorney (POA) is a representative authorized to receive and
inspect confdential tax information and to perform acts that the QI, WP, or WT can perform
with respect to the tax matters described on theForm 2848.
An individual with power of attorney (POA) is a representative authorized to receive and
inspect confdential tax information and to perform acts that the QI, WP, or WT can perform
with respect to the tax matters described on theForm 2848.
An individual with power of attorney (POA) is a representative authorized to receive and
inspect confdential tax information and to perform acts that the QI, WP, or WT can perform
with respect to the tax matters described on theForm 2848.
An individual with power of attorney (POA) is a representative authorized to receive and
inspect confdential tax information and to perform acts that the QI, WP, or WT can perform
with respect to the tax matters described on theForm 2848.
An individual with power of attorney (POA) is a representative authorized to receive and
inspect confdential tax information and to perform acts that the QI, WP, or WT can perform
with respect to the tax matters described on theForm 2848.
An individual with power of attorney (POA) is a representative authorized to receive and
inspect confdential tax information and to perform acts that the QI, WP, or WT can perform
with respect to the tax matters described on theForm 2848.
An individual with power of attorney (POA) is a representative authorized to receive and
inspect confdential tax information and to perform acts that the QI, WP, or WT can perform
with respect to the tax matters described on theForm 2848.
An individual with power of attorney (POA) is a representative authorized to receive and
inspect confdential tax information and to perform acts that the QI, WP, or WT can perform
with respect to the tax matters described on theForm 2848.
Private Arrangement
Intermediary (PAI)		 Private Arrangement
Intermediary (PAI)		 Private Arrangement
Intermediary (PAI)		 Private Arrangement
Intermediary (PAI)		 Private Arrangement
Intermediary (PAI)
A private arrangement intermediary (PAI) is an intermediary that is a certifed deemed
compliant FFI (other than a registered deemed-compliant Model 1 IGA FFI) that enters into
an agreement with a QI that is an FFI (except when the QI is acting as a QDD) to perform
the obligations of the QI under the QI agreement, as described in section 4 of the QI
agreement.
A private arrangement intermediary (PAI) is an intermediary that is a certifed deemed
compliant FFI (other than a registered deemed-compliant Model 1 IGA FFI) that enters into
an agreement with a QI that is an FFI (except when the QI is acting as a QDD) to perform
the obligations of the QI under the QI agreement, as described in section 4 of the QI
agreement.
A private arrangement intermediary (PAI) is an intermediary that is a certifed deemed
compliant FFI (other than a registered deemed-compliant Model 1 IGA FFI) that enters into
an agreement with a QI that is an FFI (except when the QI is acting as a QDD) to perform
the obligations of the QI under the QI agreement, as described in section 4 of the QI
agreement.
A private arrangement intermediary (PAI) is an intermediary that is a certifed deemed
compliant FFI (other than a registered deemed-compliant Model 1 IGA FFI) that enters into
an agreement with a QI that is an FFI (except when the QI is acting as a QDD) to perform
the obligations of the QI under the QI agreement, as described in section 4 of the QI
agreement.
A private arrangement intermediary (PAI) is an intermediary that is a certifed deemed
compliant FFI (other than a registered deemed-compliant Model 1 IGA FFI) that enters into
an agreement with a QI that is an FFI (except when the QI is acting as a QDD) to perform
the obligations of the QI under the QI agreement, as described in section 4 of the QI
agreement.
A private arrangement intermediary (PAI) is an intermediary that is a certifed deemed
compliant FFI (other than a registered deemed-compliant Model 1 IGA FFI) that enters into
an agreement with a QI that is an FFI (except when the QI is acting as a QDD) to perform
the obligations of the QI under the QI agreement, as described in section 4 of the QI
agreement.
A private arrangement intermediary (PAI) is an intermediary that is a certifed deemed
compliant FFI (other than a registered deemed-compliant Model 1 IGA FFI) that enters into
an agreement with a QI that is an FFI (except when the QI is acting as a QDD) to perform
the obligations of the QI under the QI agreement, as described in section 4 of the QI
agreement.
A private arrangement intermediary (PAI) is an intermediary that is a certifed deemed
compliant FFI (other than a registered deemed-compliant Model 1 IGA FFI) that enters into
an agreement with a QI that is an FFI (except when the QI is acting as a QDD) to perform
the obligations of the QI under the QI agreement, as described in section 4 of the QI
agreement.
A private arrangement intermediary (PAI) is an intermediary that is a certifed deemed
compliant FFI (other than a registered deemed-compliant Model 1 IGA FFI) that enters into
an agreement with a QI that is an FFI (except when the QI is acting as a QDD) to perform
the obligations of the QI under the QI agreement, as described in section 4 of the QI
agreement.
Qualifed Intermediary
(QI)		 Qualifed Intermediary
(QI)		 Qualifed Intermediary
(QI)		 Qualifed Intermediary
(QI)		 Qualifed Intermediary
(QI)		 A qualifed intermediary (QI) is a person, described in §1.1441-1(e)(5)(ii), that has in effect
an agreement with the IRS to be treated as a qualifed intermediary and acts as a qualifed
intermediary.		 A qualifed intermediary (QI) is a person, described in §1.1441-1(e)(5)(ii), that has in effect
an agreement with the IRS to be treated as a qualifed intermediary and acts as a qualifed
intermediary.		 A qualifed intermediary (QI) is a person, described in §1.1441-1(e)(5)(ii), that has in effect
an agreement with the IRS to be treated as a qualifed intermediary and acts as a qualifed
intermediary.		 A qualifed intermediary (QI) is a person, described in §1.1441-1(e)(5)(ii), that has in effect
an agreement with the IRS to be treated as a qualifed intermediary and acts as a qualifed
intermediary.		 A qualifed intermediary (QI) is a person, described in §1.1441-1(e)(5)(ii), that has in effect
an agreement with the IRS to be treated as a qualifed intermediary and acts as a qualifed
intermediary.		 A qualifed intermediary (QI) is a person, described in §1.1441-1(e)(5)(ii), that has in effect
an agreement with the IRS to be treated as a qualifed intermediary and acts as a qualifed
intermediary.		 A qualifed intermediary (QI) is a person, described in §1.1441-1(e)(5)(ii), that has in effect
an agreement with the IRS to be treated as a qualifed intermediary and acts as a qualifed
intermediary.		 A qualifed intermediary (QI) is a person, described in §1.1441-1(e)(5)(ii), that has in effect
an agreement with the IRS to be treated as a qualifed intermediary and acts as a qualifed
intermediary.		 A qualifed intermediary (QI) is a person, described in §1.1441-1(e)(5)(ii), that has in effect
an agreement with the IRS to be treated as a qualifed intermediary and acts as a qualifed
intermediary.

53

Term Defni ition
Responsible Offcer
(RO)		 Responsible Offcer
(RO)		 Responsible Offcer
(RO)		 Responsible Offcer
(RO)		 Responsible Offcer
(RO)		 Responsible Offcer
(RO)		 Responsible Offcer
(RO)		 A responsible offcer (RO) is an offcer of the QI, WP, or WT with suffcient authority to fulfll
the duties of a responsible offcer as described in the QI, WP, or WT agreement, including
the requirements to periodically certify and to respond to requests by the IRS for additional
information to review the QI’s, WP’s, or WT’s compliance. The RO may, but is not required
to, be the same RO for purposes of the QI’s, WP’s, or WT’s compliance with its FATCA
requirements (if applicable)..
 A responsible offcer (RO) is an offcer of the QI, WP, or WT with suffcient authority to fulfll
the duties of a responsible offcer as described in the QI, WP, or WT agreement, including
the requirements to periodically certify and to respond to requests by the IRS for additional
information to review the QI’s, WP’s, or WT’s compliance. The RO may, but is not required
to, be the same RO for purposes of the QI’s, WP’s, or WT’s compliance with its FATCA
requirements (if applicable)..
 A responsible offcer (RO) is an offcer of the QI, WP, or WT with suffcient authority to fulfll
the duties of a responsible offcer as described in the QI, WP, or WT agreement, including
the requirements to periodically certify and to respond to requests by the IRS for additional
information to review the QI’s, WP’s, or WT’s compliance. The RO may, but is not required
to, be the same RO for purposes of the QI’s, WP’s, or WT’s compliance with its FATCA
requirements (if applicable)..
 A responsible offcer (RO) is an offcer of the QI, WP, or WT with suffcient authority to fulfll
the duties of a responsible offcer as described in the QI, WP, or WT agreement, including
the requirements to periodically certify and to respond to requests by the IRS for additional
information to review the QI’s, WP’s, or WT’s compliance. The RO may, but is not required
to, be the same RO for purposes of the QI’s, WP’s, or WT’s compliance with its FATCA
requirements (if applicable)..
 A responsible offcer (RO) is an offcer of the QI, WP, or WT with suffcient authority to fulfll
the duties of a responsible offcer as described in the QI, WP, or WT agreement, including
the requirements to periodically certify and to respond to requests by the IRS for additional
information to review the QI’s, WP’s, or WT’s compliance. The RO may, but is not required
to, be the same RO for purposes of the QI’s, WP’s, or WT’s compliance with its FATCA
requirements (if applicable)..
 A responsible offcer (RO) is an offcer of the QI, WP, or WT with suffcient authority to fulfll
the duties of a responsible offcer as described in the QI, WP, or WT agreement, including
the requirements to periodically certify and to respond to requests by the IRS for additional
information to review the QI’s, WP’s, or WT’s compliance. The RO may, but is not required
to, be the same RO for purposes of the QI’s, WP’s, or WT’s compliance with its FATCA
requirements (if applicable)..
 A responsible offcer (RO) is an offcer of the QI, WP, or WT with suffcient authority to fulfll
the duties of a responsible offcer as described in the QI, WP, or WT agreement, including
the requirements to periodically certify and to respond to requests by the IRS for additional
information to review the QI’s, WP’s, or WT’s compliance. The RO may, but is not required
to, be the same RO for purposes of the QI’s, WP’s, or WT’s compliance with its FATCA
requirements (if applicable)..
 A responsible offcer (RO) is an offcer of the QI, WP, or WT with suffcient authority to fulfll
the duties of a responsible offcer as described in the QI, WP, or WT agreement, including
the requirements to periodically certify and to respond to requests by the IRS for additional
information to review the QI’s, WP’s, or WT’s compliance. The RO may, but is not required
to, be the same RO for purposes of the QI’s, WP’s, or WT’s compliance with its FATCA
requirements (if applicable)..
 A responsible offcer (RO) is an offcer of the QI, WP, or WT with suffcient authority to fulfll
the duties of a responsible offcer as described in the QI, WP, or WT agreement, including
the requirements to periodically certify and to respond to requests by the IRS for additional
information to review the QI’s, WP’s, or WT’s compliance. The RO may, but is not required
to, be the same RO for purposes of the QI’s, WP’s, or WT’s compliance with its FATCA
requirements (if applicable)..
 A responsible offcer (RO) is an offcer of the QI, WP, or WT with suffcient authority to fulfll
the duties of a responsible offcer as described in the QI, WP, or WT agreement, including
the requirements to periodically certify and to respond to requests by the IRS for additional
information to review the QI’s, WP’s, or WT’s compliance. The RO may, but is not required
to, be the same RO for purposes of the QI’s, WP’s, or WT’s compliance with its FATCA
requirements (if applicable)..
Withholding Foreign
Partnership (WP)		 Withholding Foreign
Partnership (WP)		 Withholding Foreign
Partnership (WP)		 Withholding Foreign
Partnership (WP)		 Withholding Foreign
Partnership (WP)		 Withholding Foreign
Partnership (WP)		 Withholding Foreign
Partnership (WP)		 A withholding foreig
has in effect a withh
partnership.
 A withholding foreig
has in effect a withh
partnership.
 A withholding foreig
has in effect a withh
partnership.
 n partnership (WP) is a partnership, descri
olding agreement with the IRS to be treate
 n partnership (WP) is a partnership, descri
olding agreement with the IRS to be treate
 n partnership (WP) is a partnership, descri
olding agreement with the IRS to be treate
 n partnership (WP) is a partnership, descri
olding agreement with the IRS to be treate
 bed in §1.1441-
d as a withholdi
 bed in §1.1441-
d as a withholdi
 5(c)(2), that
ng foreign
Withholding
Partnership
Compliance
Entity		 Withholding
Partnership
Compliance
Entity		 ** F**
** (
 (O**		 ** oreign**
** WP)
 nly)**		 ** oreign**
** WP)
 nly)**		 ** oreign**
** WP)
 nly)**		 ** oreign**
** WP)
 nly)**		 A withholding foreign partnership (WP) Compliance (only) Entity is an e
agreement who is acting on behalf of a group of entities established in
compliance group to complete a WP certifcation.
 A withholding foreign partnership (WP) Compliance (only) Entity is an e
agreement who is acting on behalf of a group of entities established in
compliance group to complete a WP certifcation.
 A withholding foreign partnership (WP) Compliance (only) Entity is an e
agreement who is acting on behalf of a group of entities established in
compliance group to complete a WP certifcation.
 A withholding foreign partnership (WP) Compliance (only) Entity is an e
agreement who is acting on behalf of a group of entities established in
compliance group to complete a WP certifcation.
 A withholding foreign partnership (WP) Compliance (only) Entity is an e
agreement who is acting on behalf of a group of entities established in
compliance group to complete a WP certifcation.
 A withholding foreign partnership (WP) Compliance (only) Entity is an e
agreement who is acting on behalf of a group of entities established in
compliance group to complete a WP certifcation.
 A withholding foreign partnership (WP) Compliance (only) Entity is an e
agreement who is acting on behalf of a group of entities established in
compliance group to complete a WP certifcation.
 A withholding foreign partnership (WP) Compliance (only) Entity is an e
agreement who is acting on behalf of a group of entities established in
compliance group to complete a WP certifcation.
 ntity with no WP
a consolidated
 ntity with no WP
a consolidated
Withholdi
Trust (WT		 ng Fo
** )**		 ng Fo
** )**		 ng Fo
** )**		 ** rei** ** gn** A
wit		 withholding f
hholding ag		 oreign trust
reement wit		 oreign trust
reement wit		 (
h		 WT) is a trus
the IRS to b		 t, described in §1.1441-5(e)(5)(v), that has in effect a
e treated as a withholding foreign trust.		 t, described in §1.1441-5(e)(5)(v), that has in effect a
e treated as a withholding foreign trust.		 t, described in §1.1441-5(e)(5)(v), that has in effect a
e treated as a withholding foreign trust.		 t, described in §1.1441-5(e)(5)(v), that has in effect a
e treated as a withholding foreign trust.

Figure 18: Help link

Help page links:

  • QI/WP/WT System Statuses Listing of entity, renewal and application statuses, including a brief description of each.

  • System Support System support for the online QI/WP/WT system includes help with error messages and other technical system issues. This includes information on how to contact the Internal Revenue Service with system questions.

Additional Resources

Users can subscribe to QI, WP, and WT news for updates on the latest IRS news, guidance, regulations and other information related to QIs, WPs, and WTs.

54

Exceptions & meaning →

Appendix C – Revision History

Table 14: User Guide Change Records

Description of Change Publication Date
User Guide Issued User Guide Issued User Guide Issued User Guide Issued User Guide Issued User Guide Issued User Guide Issued User Guide Issued User Guide Issued User Guide Issued User Guide Issued User Guide Issued User Guide Issued User Guide Issued User Guide Issued User Guide Issued 12/2016
 12/2016
 12/2016
 12/2016
 12/2016
 12/2016
 12/2016
 12/2016
 12/2016
User Guide Updated User Guide Updated User Guide Updated User Guide Updated User Guide Updated User Guide Updated User Guide Updated User Guide Updated User Guide Updated User Guide Updated 4/2018
 4/2018
 4/2018
 4/2018
 4/2018
 4/2018
 4/2018
User Guide Updated User Guide Updated User Guide Updated User Guide Updated User Guide Updated User Guide Updated User Guide Updated User Guide Updated User Guide Updated User Guide Updated User Guide Updated User Guide Updated User Guide Updated 9/2019
 9/2019
 9/2019
 9/2019
 9/2019
 9/2019
 9/2019
 9/2019
User Guide Updated User Guide Updated User Guide Updated User Guide Updated User Guide Updated User Guide Updated 5/2020
 5/2020
 5/2020
 5/2020
User G ** uide** ** uide** ** Updated** ** Updated** ** Updated** ** Updated** 9
 9
 /2020
 /2020
User G ** uide** ** uide** ** Up** ** dated – Micr** ** dated – Micr** ** dated – Micr** ** osoft Edge** ** osoft Edge** 6 6 /202 1
User Gui
incorpor		 User Gui
incorpor		 ** de**
te		 ** Up**
** a**		 ** dated –
 new 10/2**		 ** Chapters 1, 2, a**
** 022 login optio**		 ** Chapters 1, 2, a**
** 022 login optio**		 ** Chapters 1, 2, a**
** 022 login optio**		 ** nd 1**
** n (ID**		 ** 0 wer**
** .me).**		 ** 0 wer**
** .me).**		 ** 0 wer**
** .me).**		 ** e updated to** ** e updated to** ** e updated to** ** e updated to** 10 10 10 /2022 /2022 /2022 /2022

55

Exceptions & meaning →

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — 1022 Publ 5262 (PDF)
1022 Publ 5262 (PDF)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.