I saw many different response about this but nothing clear (to me at least).
Does anyone know the answer to following specific question:

1. If a prior USA resident leaves USA and is no longer citizen nor resident, how will his withdrawals from an IRA and a KEOGH be treated?

a. Is there any distinction between how IRA and how KEOGH are treated?

B Are withdrawals treated as "effectively connected" income according to Publication 519 and thsu the person is subject to taxes as if he were a USA resident and can claim deductions )eg-charitable donations, etc) against that income?

c. Or are withdrawals treated as other US income of a non USA tax resident and subject to a flat 30% tax rate with no ability to take deductions?

d. do tax treaties apply if the person is resident in a western european country (eg- UK or Spain or Germany) where apparently the treaty states there I sno US wihholding nor taxed payable on pension withdrawals?

Thanks

For non-residents, IRAs are taxed at a flat 30% unless the tax treaty calls for a lower rate. No deductions are allowed.

The KEOGH may be treated differently; it depends if the tax treaty defines the KEOGH as a pension or not.

Thanks for the response.
Interesting about not being "connected income" although was contributed (and earned) while being a USA resident.

Do you know if tax treaty reduces just withholding rates or also US tax liability?

Thanks

The treaty does BOTH (reduce withholding and tax liability).

Thanks
The tax treaties refer to pension usually. Do they cover IRA's as
I am not sure an IRA is legally a pension ?
Tks

Some treaties (like the Canadian treaty) specifically identify IRAs as treaties. Other do not.