Operational: Practical Implementation Module 8: W-8IMY Walkthrough Lesson 4: W-8IMY Overview Part 4 Lesson 4: W-8IMY Overview Part 4 In contrast to Lessons 2 and 3, Lesson 4 walks through the types of persons that would not provide a Form W-8IMY to a withholding agent, including beneficial owners and hybrid entities making treaty claims. Lesson Resources Video Transcript Audio Previous Lesson Back to Module Next Lesson