Facts:
Non US Person (Non Resident Alien) – Resident of Portugal – Owner of IRA “housed” at Schwab.

Article 20(1)(a)of US – Portugal Treaty states zero withhold on Pensions and Annuities. Yet Schwab insist on withholding 30% on IRA distributions.

Article 20(1)(a) states, as I understand it, distributions are subject to taxation by the “other State” (Portugal).

Are Schwab permitted to disregard Treaty conditions at will even if an accurately completed W8BEN has been submitted to them?

Will the withholding be refunded by IRS with a correctly submitted Schedule OI with 1040NR?

Must one wait the whole year to file for refund?

Can original Social Security Number be used (as was assigned while IRA was built up when Person was a US Person), or must new ITIN be acquired?

If Schwab insists on withhold in spite of Treaty agreement that states they are to withhold zero, is it feasible to consider the move of the IRA to a new custodian (HSBC for example) in order for Treaty conditions to be applied as stated in Treaty (i.e. Zero withhold)?

Can Social Security be applied for zero withhold in the same way? Will SS apply zero withhold?

Can someone please help? Thank you