Non-US citizen -- IRA rollover permitted?

[katieinny]

A non-US citizen lived and worked in the US and participated in her company's 401(k) Plan.  She has since moved back to her home country, but left a small 401(k) balance behind.  I would think that she can avoid paying US tax (and early withdrawal penalty) by rolling the funds into an IRA and keeping the money there, at least until she turns 59 1/2.  I'm looking for some IRS guidance, but didn't see anything about non-citizens after skimming through Pub 590.  Can someone point me in the right direction?

[Flyboyjohn]

If she can find a U.S. IRA custodian who will open an IRA for her she can defer (not avoid) U.S. tax by rolling over.

Sooner or later US taxes will have to be paid when the IRA is distributed (30% mandatory Federal income tax withholding if $$ is sent outside the US?).

 

[Appleby]

If she worked in the US, then she should have a SS# or other identifying number.  Many financial institutions will open an account for her- maybe the one with which she currently has the 401(k) would be the easiest ( some push back on non US citizens who are not US residents).