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Understanding LOB Requirements for Treaty Claims on W-8 Forms
April 1, 2025
Q. When claiming a treaty we ensure that the LOB code is checked on the Ben-E. If the payee however sends a W-8BEN or other form claiming a treaty is the LOB not required as I do not see an area on the form for the LOB code to be entered.
A.
(Answered by IOFM's third-party tax expert)
LOB is specific to entities and is not referenced on other versions of the W-8. Ultimately, it is up to the entity filling out the W-8 to know what, if any, treaty provisions apply or don't apply under the…
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