News - PQ Solutions

11.09.2025 1'

New message format requirement for international tax payments to the U.S. Treasury

We would like to inform international taxpayers and especially Qualified Intermediaries with primary withholding responsibility (“Primary QIs”), Qualified Derivatives Dealer (“QDDs”), Withholding Foreign Partnerships (“WFPs”) and Withholding Foreign Trusts (“WFPs”) about the new message format requirement for remitting tax payments to the U.S. Treasury.

11.06.2025 4'

Notice 2024-44 and Form 1120-F

With our Newsletter Notice 2024-44 and Form 1120-F we would like to inform about the extension of the phase-in period for certain rules under Section 871(m), 1441, 1461 and 1473 of the Internal Revenue Code (the "Section 871(m) Regulations") and remind our QDD clients of the filing of Form 1120-F.

04.12.2023 8'

QI: 2023 Year Wrap-up and Update

Another eventful year is about to be over, which means it is time for us to take a look back at all that happened in the Qualified Intermediary space this year and to inform about what is going to happen next year.

23.12.2022 11'

Final 2023 QI Agreement and Section 1446(f) Update

With this information we inform in detail about the changes made to the final version of the new 2023 QI Agreement compared to the proposed QI Agreement published earlier this year, and some last minute announcements the IRS made with respect to Section 1446(f).

01.12.2022 25'

Section 1446(f) and New QI Agreement

With this information we inform about the upcoming Section 1446(f) regulation and the upcoming changes to the QI Agreement, which will enter into force on January 1, 2023. Readers will get an extensive overview over the upcoming changes and will be able to determine if and how the new regulation affects them.

06.09.2022 2'

Section 871(m)

With this information we would like to inform about the extension of the phase-in period for certain rules under Section 871(m), 1441, 1461 and 1473 of the Internal Revenue Code (the “Section 871(m) Regulations”).

22.11.2021 7'

Revised Forms W-8

We would like to inform all QIs about the recently published new revisions of the Forms W-8. QIs and FFIs documenting account holders with Forms W-8 are expected to request the new revisions within the next months. This information was updated on November 22, 2021.

26.07.2017 2'

Updated W-8 Forms and Associated Instructions

16.02.2017 2'

New Form W-8BEN and Updated Final Chapter 3 and 4 Provisions and Proposed Transitional Provisions Under Chapters 3 and 4 of the U.S. Internal Revenue Code

10.01.2017 3'

The New QI Agreement

03.08.2016 2'

Implementation Rules for Lob Provisions in the New QI Agreement

08.07.2016 2'

Notice 2016 - 42

12.02.2016 2'

Amendment to the Regulations under Chapter 4

In Notice 2016-8, the IRS announced that the Treasury Department and the Internal Revenue Service intend to amend the regulations under chapter 4 in order to modify the date for submitting to the IRS the preexisting account certifications required for Reporting Model 2 FFIs.

20.08.2015 2'

New QI Agreement

The new QI Agreement, which went into effect on July 1, 2014 largely unnoticed, contains changes which could have a significant impact of the cost of your compliance with the agreement.