Deported Employee - 401k Balance

[Guest saotampa]

We have a client that has an employee that was in the country illegally and was recently deported to Mexico. They would like to pay out his 401(k) plan balance with 0% withholding. I know that we have an Income Tax Treaty with Mexico and 0% withholding for pensions and annuities, but I have not been able to find what documentation we must request from him in order to verify his address, etc. Thanks for any thoughts on this subject.

[Appleby]

W-8BEN? It also needed for purposes of confirming that the individual is eligible for the treaty treatment

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