Resources
We offer practical, reviewer-ready guidance for banks, fund managers, trustees and other financial institutions on U.S. withholding, reporting, and tax compliance. All resources below are available to clients globally. Most projects are handled remotely; on-site support is available on request.
QI & U.S. Withholding
- QI documentation lifecycle — W-8/W-9 acceptance, renewals & change in circumstances
- QI withholding & 1042-S schema basics — pools, boxes, reject patterns & corrections
- QI governance & certification — policy stack, control calendar, KRIs & RO brief
- QI acceptance checklists — per form, reviewer-ready templates
- QDD basics for banks — scope, eligibility, 871(m) & reviewer expectations
- Section 871(m) & QDD: Good-faith through 2026 & Net-Delta from 2027
- Can our statutory auditor be the QI reviewer?
- QI sampling sizes — documentation vs. payments: what passes in practice
- Material failure vs. event of default — wording & remediation
- QAAMS upload checklist
- QI RO Certification Dossier — Evidence Map & Timeline
- 1042-S reconciliation guide — to Forms 1042/GL
- QI reconciliations — 1042-S ↔ 1042 ↔ GL: method & templates
- QI U.S. TIN collection & formatting
- 1446(f) broker logic checklist — PTP transfers, exceptions & evidence
- Section 1446(f) for PTPs/Partnerships: Decision Trees & Controls
- Section 305(c) deemed dividends — withholding & reporting for convertible securities
- WP & WT withholding agreements — requirements for foreign partnerships and trusts
FATCA for Foreign Banks: Operating Model & Reporting
- FATCA GIIN due diligence — registration, monitoring & common pitfalls for banks
- FATCA: Model 1 vs Model 2 — practical nuances for foreign banks
- FATCA Responsible Officer (RO) certification for FFIs — playbook & timelines
- FATCA documentation lifecycle — W-8/W-9 renewals, change in circumstances & reviewer-ready evidence
- FATCA corrections & re-filings — practical workflows and evidence
- FATCA reporting — Form 8966 & local IGA portals: data mapping, validations & reviewer-ready evidence
- FATCA governance — roles, policies, and the annual control calendar
- FATCA sponsored structures — sponsors & sponsored FFIs: registration, GIINs, documentation & control
- U.S. TIN collection & formatting for FATCA — name/TIN hygiene, common reject patterns & validation tips
- FATCA data dictionary — structuring sources → targets, transformations & versioning
U.S. Tax for Funds, Trusts & Investment Products
- PFIC & QEF for foreign funds — U.S. tax requirements and investor reporting
- QEF Annual Information Statements — what foreign fund managers need to provide
- REITs & FIRPTA — withholding and reporting for foreign investors
- Foreign Grantor Trust reporting — Form 3520-A & U.S. owner statements
- Foreign Nongrantor Trusts — U.S. beneficiary statements, DNI & UNI
- Form 3520 support — information packages for U.S. owners and beneficiaries
- Foreign trust DNI, UNI & accumulation distributions — U.S. tax reporting
- U.S. estate tax for foreign banks & custodians — transfer certificates and U.S.-situs assets
Need something specific?
Tell us what you’re working on — we’ll point you to the right checklist, template, playbook, or U.S. tax reporting solution.