SampleIQ

Provide a list of all your QI accounts, categorized by type (and value for PTPs). We'll use the IRS 'Safe Harbor' method to determine the necessary sample size per category and then use a random number generator to select the accounts for your review.

As per the QI Agreement guidance, before you start, you will need to obtain a full list of all QI accounts that received US income in the chosen Review Year, split by the following account holder types:

• US Persons – Direct (all the QI accounts held directly by a US Individual or Entity)
• Non-US Direct (all the QI accounts held directly by any individual or entity that is NOT a US Person)
• Indirect (all the accounts considered to be indirectly held, on behalf of others – intermediary or pass-through accounts)
• PTP (Publicly Traded Partnerships) Accounts – these accounts will also appear in one of the above strata (which is fine, we will remove the duplicates for you), but you must isolate to this list all the QI accounts that have received a Partnership distribution or sold a position in a PTP within the Review Year – for these accounts you also need to provide the total value in USD of all the PTP distributions and realisation of sale amounts from the Review Year.

You can download an Excel or CSV template for loading the accounts lists here.

PLEASE MAKE SURE this is a complete list before uploading it. Once you upload the accounts list, it will only take a minute for your sample size and random sample to be produced, and you can download it in whatever format you like. Your sample will show the methodology on the output, so you can attach it to your Periodic Review Report.

If you want to determine a specific seed for the random sample, you must enter it as you upload your file, otherwise a random seed will be used to generate your sample.