W-8BEN for Roth 401k

[flyingmonkey]

Having trouble finding conclusive information on this...

I recently left the US and became a resident of Canada. I have a Roth IRA and Roth 401k with Fidelity. Fidelity sent me a letter last week stating that for the Roth 401k I need to send them a W-8BEN. I'll enumerate my questions to simplify:

1) My understanding is that the W-8BEN won't really matter from the withholding standpoint since the ROTH 401k is not even taxable in the US. Therefore if I make eligible withdrawals in the future nothing should be withheld regardless of whether I am a foreign person or not? And even if they do withhold taxes, filing a 1040NR should get me that money back?

2) Regardless, of (1), I will send in the W-8BEN to make Fidelity happy and keep my paperwork in order. First question on filling it out, do I need to complete Line 10? I read in this forum post here: https://www.financialwisdomforum.org/fo ... p?t=102381 that I should simply put on Line 9 "Canada" and leave Line 10 blank.

3) If the answer to (2) is that I DO need to fill out line 10, do I put "Article XVIII Paragraph 2(a)" and claim 15%? Treaty convention here: https://www.fin.gc.ca/treaties-conventi ... is-eng.asp

4) From the previously linked forum post, they also mentioned to NOT put my SSN on Line 5 as it confuses some brokerages. I've also read some places that I should put my SIN. Should I therefore put my SSN, SIN or leave blank?

Thanks

[nelsona]

1. Only ELIGIBLE withdrawals from Roths are tax and penalty free. So the firm needs the W8 in case you make a withdrawal that requires withholding

The W8 should have your SSN since any withholding needs to be tied to that. No need for SIN or treaty but it won’t hurt.

[flyingmonkey]

Alright that answers questions (1) and (4). Any answer for (2) and (3)? I'll rephrase for simplicity:

On line 9 of W-8BEN it asks for country of residence, I'll put Canada.

On line 10 it asks for special rates and conditions. Do I fill this out? If yes, do I put "Article XVIII Paragraph 2(a)" and claim 15%?

Copying Line 10 text here:

"Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article and paragraph ___________________________ of the treaty identified on line 9 above to claim a _______ % rate of withholding on (specify type of income):
_________________________________________________________________________________________________________.
Explain the additional conditions in the Article and paragraph the beneficial owner meets to be eligible for the rate of withholding: _____________________________________________________________________________________________________"

Thanks as always.

[nelsona]

Already answered: you don't need the treaty provisions. But if you must, it id the article on pensions.