Early distribution from defined benefit plan by non-resident
Hello there, I am not in retirement age, yet but last year I requested and received a lump-sum distribution from a defined benefit plan which I still had from my employment in the US years back. The distribution (30% withholding) did only include my contribution and not the employer contribution or interest. Last year and this year I was/am a non-resident with no trade or business activities in the US. Here my questions: a) Is this effectively connected income and can I apply the graduated scale for taxation and not the 30%? Pub 519 is not clear here and speaks of pensions and not lump-sum distributions. b) If it is effectively connected income and I don't owe any taxes but would receive a refund can I file at a later date than the filing deadline to claim the refund or would I face any late filing or other non-filing penalties? Any reference to existing law appreciated Thanks in advance for your help