If you want to apply to become a Qualified Intermediary (QI), Withholding Partnership (WP) or Withholding Trust (WT) in 2022, you must submit your application no later than 30th September 2022.

You must obtain a GIIN prior to submitting their applications, if required for Chapter 4 purposes.

See section 2.22 of the QI Agreement in Rev. Proc. 2017-15, or section 12.01(a) of the WP or WT Agreement in Rev. Proc. 2017-21 for the effective date of a successful application.

Applications submitted after September 30, 2022 will not be processed. If you are unable to submit an application before the 30th September 2022 deadline, you should wait until 1st January 2023 to submit the application for the 2023 year.

Source: Internal Revenue Service Qualified Intermediaries News, 3rd August 2022