Is anybody aware of any IRS reg, ruling, notice, etc. that requires 30% withholding if a participant does not provide an address when requesting a distribution or none is on a recordkeeper's file?

Backup withholding is 31% if I recall correctly.

No, I don't mean backup withholding. I'm writing about a qualified retirement plan, which is not subject to back-up withholding.

I also am not writing about tax withholding for Non-resident aliens unless somebody knows that the IRS considers "no address" as automatically being an NRA.

My guess is that some plan sponsor is creating an "incentive" for the plan participant to maintain current address information. Of course, the incentive would be meaningless unless well-communicated.

Isn't there a 30% withholding requirement for payments made to nonresident aliens? (I realize that this is a bit of a stretch.)

No, not non-resident aliens.

A major institution's (401(k) distribution form and procedure is to withhold 30% on any distribution, other than a rollover, from any participant (US citizen or not) if there is no address.

I researched the regs, etc. and can find no reference. That's why I'm asking here. Maybe I've missed something.

The 30% withholding applicable to payments to non resident aliens is in IRC 1441. The IRS applies 30% withholding to any payments which are being distributed to an address outside the US to prevent evasion of US income taxes by US citizens. The payor is probably applying a default rule to payments made to a participant who gives no address to avoid an under withholding penalty. By the way how can the plan may a payment to a participant who does not have an address in the plan's records?

That's whats so screwy. If the check goes to the plan administrator in the US then they know the address and also the cirtizenship. I would think if the IRS made this rule as opposed to the recordkeeper, then there would be some other logical checking before withholding 30% instead of 20%.

I ask again, does anybody know of anything in wroting by the IRS?

Just another thought, is the 30% all on the Federal level or is the plan (or recordkeeper) withholding 20% at Federal level and 10% at the State level?
I know that many states have agreements with the major companies for state withholding.

Nope, only Federal.

There is no basis for withholding 30 % under the circumstance that you present