Live online class building on the basic knowledge base of the Level 1 class, Level 2 provides a deeper dive into claims of a reduced withholding rate under tax treaties; sufficiency reviews of the W-8 and 823 forms; presumption rules for status when insufficient documentation is furnished; paying foreign intermediaries, agents and partnerships; and practice with review and validation of examples of the W-8 series forms, Form 8233 and Form W-9, and tax treaty claims. Learning objectives: review tax treaty benefit claims; research income tax treaties; process Form 8233 with the IRS; review W-8 series forms for sufficiency.