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IRS.gov Website
Instructions for Form 1042-S
taxmap/instr2/i1042s-032.htm#en_us_publink100036324

taxmap/instr2/i1042s-032.htm#TXMP29fde1ed
Box 13j, LOB Code(p29)

rule
If you are making a payment for which a beneficial owner that is an entity has claimed a reduced rate of withholding under an income tax treaty and has provided documentation that establishes the limitation on benefits (LOB) article under which the beneficial owner qualifies, enter the applicable LOB code. See instructions to Form W-8BEN-E for a description of each of the LOB codes. If you are a QI, WP, or WT reporting a chapter 3 pool for which a reduced rate of withholding under an income tax treaty applies, do not include an LOB code.