Use OPENQUERY with a T-SQL query that has parameters

 

    DECLARE
        @TSQL                               VARCHAR(8000)
    ,   @BRANCH_NUMBER                      VARCHAR(4) =
            CONVERT(VARCHAR(4), @P_BRANCH_NUMBER)
    ,   @DATA_AS_OF                         CHAR(8)



    SET @TSQL =
        'SELECT '
    +   ' [Acctnum], [DataAsOf] FROM OPENQUERY(<LINKED SERVER NAME>, '''
    +   ' SELECT [Acctnum], [DataAsOf] FROM <DATABASE>.<SCHEMA>.<TABLE NAME> '
    +   ' WHERE Branch = ''''' + @BRANCH_NUMBER + ''''' '
    +   ' AND DataAsOf = ''''' + @DATA_AS_OF    + ''''' '
    +   ' AND [DQ Cat] = 180 '
    + ' AND [Acctnum] IS NOT NULL AND [DQ Cat] IS NOT NULL; '')';

    EXEC (@TSQL);

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