Hi, for a non resident alien individual who has inherited a traditional IRA, if they look to take a lump sum distribution and 30% tax withheld at source. Is this all complete or will they need to apply for an ITIN and file a 1040NR if at graduated rates, the amount could be taxable up to 37%? I.e. is a lump sum distributions from an inherited IRA treated as ECI or FDAP? Thanks!