IRS De Minimis Error Safe Harbor
SIFMA submitted comments on the proposed rulemaking to implement the Internal Revenue Service’s de minimis error safe harbor from information…
Letters
Qualified Intermediary Agreement
Issue
Tax Policy and Reform→
Summary
SIFMA provided comments to the U.S. Department of the Treasury and the Internal Revenue Service (IRS) regarding the revised Qualified Intermediary Agreement (QI Agreement).
SIFMA and its members are requesting the Treasury Department and IRS provide clarification on guidelines outlined in the revised QI Agreement. The agreement is being modified to reflect changes brought about as the result of the enactment of the Foreign Account Tax Compliance Act (FATCA).
Related Submission
Type:
Recommendations on implementation of section 1446(f)
SIFMA provided comments to the Treasury and IRS on Notices 2018-08 and 2018-29, regarding the withholding under new section 1446(f)…
Type:
SIFMA Recommendations for Guidance in the 2018-19 Priority Guidance Plan
SIFMA provided comments to the Internal Revenue Service (IRS) and U.S. Department of Treasury (Treasury) on guidance projects in the…