Part III (Claim of Tax Treaty Benefits), line 14b. An

entity claiming a reduced rate of withholding under an income tax treaty that contains a limitation on benefits (LOB) article must identify the LOB provision that it satisfies by checking one of the boxes on line 14b. In general, the entity is only required to check one box, even if it satisfies more than one provision. If the applicable treaty has no LOB article, the entity must check the box indicating no LOB article in the treaty. You may rely on the entity’s claim on line 14b unless you have actual knowledge that the claim is incorrect.

Part III, line 15 (Special rates and conditions). If the beneficial owner is required to explain the additional conditions in the treaty that it meets to be eligible for the rate of withholding on line 15, you may accept a brief explanation. You may accept a treaty claim without this explanation under an interest or dividends (other than dividends subject to a preferential rate based on ownership) article of a treaty or other income article, unless such article requires additional representations.

See the Instructions for Form W-8BEN-E for further information for when a beneficial owner is required to complete line 15. For a beneficial owner that is claiming treaty benefits for gain or income with respect to a PTP that is subject to withholding under section 1446(a) or (f), the name of each PTP to which the claim relates must be identified. If the beneficial owner receives gain or income with respect to multiple PTPs, it may attach a separate statement to the form that identifies each PTP. If the beneficial owner provides the separate statement after it has provided the Form W-8BEN-E, it must indicate that the statement relates to the applicable form.