[Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to the Qualified Intermediary (QI), Withholding Foreign Partnership (WP), and Withholding Foreign Trust (WT) Application and Account Management System

Issuing agencies

Abstract

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

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<title>Federal Register, Volume 91 Issue 216 (Tuesday, November 10, 2026)</title>
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[Federal Register Volume 91, Number 216 (Tuesday, November 10, 2026)]
[Notices]
[Pages 72630-72631]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-22892]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


[Proposed Extension of Information Collection Request Submitted 
for Public Comment; Comment Request on Burden Related to the Qualified 
Intermediary (QI), Withholding Foreign Partnership (WP), and 
Withholding Foreign Trust (WT) Application and Account Management 
System

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of information collection; request for comments.

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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the 
IRS is inviting comments on the information collection request outlined 
in this notice.

DATES: Written comments should be received on or before January 11, 
2027 to be assured of consideration.

ADDRESSES: Direct all written comments to Andr[eacute]s Garcia, 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or by email to <a href="/cdn-cgi/l/email-protection#e8989a89c68b8785858d869c9ba8819a9bc68f879e"><span class="__cf_email__" data-cfemail="770705165914181a1a12190304371e050459101801">[email&#160;protected]</span></a>. Please 
include, ``OMB Control Number 1545-1597'' in the subject line of the 
message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Marcus W. 
McCrary at (470) 769-2001.

SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork 
Reduction Act of 1995 (PRA) (44 U.S.C.

[[Page 72631]]

3506(c)(2)(A)), provides the general public and Federal agencies with 
an opportunity to comment on proposed, revised, and continuing 
collections of information. This helps the IRS assess the impact and 
minimize the burden of its information collection requirements. 
Comments submitted in response to this notice will be summarized and/or 
included in the request for OMB approval. All comments will become a 
matter of public record, and viewable on relevant websites. For this 
reason, please do not include in your comments information of a 
confidential nature, such as sensitive personal information. Comments 
are invited on: (a) Whether the collection of information is necessary 
for the proper performance of the functions of the agency, including 
whether the information shall have practical utility; (b) the accuracy 
of the agency's estimate of the burden of the collection of 
information; (c) ways to enhance the quality, utility, and clarity of 
the information to be collected; (d) ways to minimize the burden of the 
collection of information on respondents, including through the use of 
automated collection techniques or other forms of information 
technology; and (e) estimates of capital or start-up costs and costs of 
operation, maintenance, and purchase of services to provide 
information.
    Title: Qualified Intermediary (QI), Withholding Foreign Partnership 
(WP), and Withholding Foreign Trust (WT) Application and Account 
Management System.
    OMB Control Number: 1545-1597.
    Form Number: 14345.
    Abstract: Internal Revenue Code (IRC) Section 1441 (Withholding of 
tax on nonresident aliens), states any nonresident alien individual or 
of any foreign partnership shall deduct and withhold from such items a 
tax equal to 30 percent or 14 percent depending on circumstances. 
Revenue Procedure 2022-43 sets forth the final qualified intermediary 
(QI) withholding agreement (QI agreement) entered by the Internal 
Revenue Service and certain foreign persons under Treas. Reg. Sec.  
1.1441-1(e)(5) and (6). The Qualified Intermediary (QI), Withholding 
Foreign Partnership (WP), and Withholding Foreign Trust (WT) 
Application and Account Management System (QAAMS) allows entities to 
apply, renew, or terminate their status as a QI, WP, or WT.
    Current Actions: There are no changes to the previously approved 
information collections.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households and Business or other 
for-profit.
    Estimated Number of Respondents: 1,097,991.
    Estimated Time per Respondent: 16 minutes.
    Estimated Total Annual Burden Hours: 301,018.

    Dated: November 6, 2026.
Jon R. Callahan,
Senior Tax Analyst.
[FR Doc. 2026-22892 Filed 11-9-26; 8:45 am]
BILLING CODE 4831-GV-P


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