I am an attorney.

Our client died in October of 2018 while taking RMD’s.

The sole beneficiary (through his will, as there was no beneficiary form) is his daughter who is a citizen of Belgium and resides in Belgium.

I am aware that there is a US tax treaty with Belgium.

Is she required to file a 1040NR on the distribution(s) from the Pension Plan? and pay US taxes? Or is she exempt from US taxes, due to the treaty?

The account is with Etrade – How do we have them make the checks? To the Estate or to the daughter, who has no US social security number? If Etrade prepares a 1099-R, in whose name should it be? If it is made to the estate, what do we do then?

If she completes a W8-BEN (or another form if needed?) are we liable to have US Federal Tax Withheld from the distribution(s)?

Thank you.