Client did not file W8-BEN and was subject to 24% Federal withholdings on proceeds from stock sales.  Sales are from stock traded on established securities markets and are exempt from tax. (Publically traded exemption).  Anyone have any thoughts on how to file a 1040-NR to get the withholding back?   The client is not a US citizen and does not have a SS# of  ITIN #.  When the sales are entered into the 1040-NR - Schedule D, it is taxing him on ST Gains.   Thanks all.