Tax Regulatory Services Alert

Qualified intermediary regime IRS published QI list for Q1 2024

On September 30th, 2024, the IRS published the long-awaited Qualified Intermediary (QI) list (the “QI List”) for Q1 2024.
The file includes the list of all entities that have an approved & valid QI status and were issued a QI-EIN two months or more before the first week of the quarter.
The current QI List contains information relating to 3’960 QIs and will be subject to a quarterly update by the QI Program.
You can download the QI List to verify entities that represent:
  • QIs, QI branches and related branches
  • Qualified Derivatives Dealers (QDDs) and QDD branches
  • Foreign branches of U.S. entities with approved QI status
Withholding Foreign Partnerships (WPs) and Withholding Foreign Trusts (WTs) are NOT listed at this time.

For detailed instructions on how to validate the public information published by the IRS, please consult our detailed Tax Regulatory Services Tax Alert.