- Membership
- Certification
- Events
- Community
- About
- Help
W-8BEN-E LOB Category
May 12, 2023
Q. What are the requirements for cross referencing an international payee's IRS Form W-8BEN-E LOB Category selection with the IRS Table 4? Are we required to make sure their LOB selection on the W-8 is provided in the treaty before we can honor a claim of reduced withholding? Additionally, if a box is empty on Table 4 - does this mean that that LOB provision not allowed?
A.
(Answered by IOFM's third-party tax experts)
A withholding agent may rely on a beneficial owner’s claim regarding line 14b…
Become A Member
Join IOFM today as a Professional, Business, or Enterprise Member — or upgrade your Starter Membership — to get access to this content and thousands of other Articles, Webinars, Expert Answers, Resource Downloads, and more!
Naturally, this forum doesn’t allow the kind of full information exchange necessary for the Institute of Finance & Management (IOFM) to provide legal advice and the Expert is not a tax attorney in any event. Please understand that the nature of our responses are limited by these constraints as well as the site’s Terms of Use. If you have further questions or suggestions about how we can improve IOFM, please let us know.
Ask The Expert is a member resource of IOFM and all advice provided is subject to site’s Terms of Use.
What are you waiting for?
