On 17 September 2019, the U.S. Internal Revenue Service (“IRS”) posted Publication 5262 (rev. 9-2019) to update the Qualified Intermediary, Withholding Foreign Partnership, and Withholding Foreign Trust Application & Account Management User Guide (Link). The Qualified Intermediary (“QI”), Withholding Partnership (“WP”) and Withholding Trust (“WT”) system allows those entities to manage their information online. Questions related to QI, WP and WT have been removed from the FATCA Online Registration System.
The original User Guide was released in December 2016. The Guidance is also available as a click-through webpage (Link).