QI Periodic Review — Complete Guide

Your starting point for everything QI Periodic Review: a practical path from W-8/W-9 documentation to withholding & 1042-S, governance & certification, reviewer-ready acceptance checklists, and QDD essentials.

Core modules

• QI documentation lifecycle — W-8/W-9 acceptance, renewals & change in circumstances
  Acceptance rules, renewal cadence, CiC workflow, and reviewer-ready evidence.
• Withholding & 1042-S basics — pools, boxes, rejects & corrections
  From pooling logic to schema boxes and correction paths, linked to 1042/GL.
• Governance & certification — policy stack, control calendar & RO brief
  Practical governance artifacts that reduce reviewer questions and speed certification.
• Acceptance checklists — per form (reviewer-ready templates)
  Lean checklists for W-8BEN, W-8BEN-E, W-8IMY, W-8EXP and W-9 with evidence notes.
• QDD basics — scope, eligibility, 871(m) & reviewer expectations
  What a QDD needs in place and how it is assessed during the review.

Quick start (recommended order)

1. Set acceptance rules and per-form checklists (BEN/BEN-E/IMY/EXP/W-9).
2. Run a renewal cadence (T-90/60/30) and a monthly CiC/exception queue.
3. Align pools & 1042-S boxes; define correction flows and reconciliation steps.
4. Lock in governance: policy stack, control calendar, KRIs, reviewer briefing.
5. For QDDs: verify eligibility scope and 871(m) controls before sampling starts.

Country notes

• Germany — QI Besonderheiten
• Switzerland — QI Besonderheiten
• Austria — QI Besonderheiten
• Liechtenstein — QI Besonderheiten

Related reading

• QI reconciliations — 1042-S ↔ 1042 ↔ GL
• FATCA governance — roles & control calendar
• U.S. TIN collection & formatting