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Deceased taxpayers – help with selling real property that is part of the decedent's estate

Two forms are generally used for reporting and paying the tax to the IRS regarding the acquisition of U.S. real property interests.

You have been selected as part of a small group of people to share your experiences with completing the Form 706, Estate Transfer Tax Return. Your participation is a unique opportunity to help policymakers in Congress understand the real impact of tax laws on the time and money it takes to do your taxes.

For estates of decedent nonresidents not citizens of the United States, the Estate Tax is a tax on the transfer of U.S.-situated property, which may include both tangible and intangible assets owned at the decedent’s date of death.

Some nonresident alien decedents with U.S. assets are required to file U.S. Estate Tax Returns.

Information on the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) and how it affects a foreign person with real property interest.

The following terms have special meanings with respect to U.S. Real Property Interest - FIRPTA.

Use Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests.

Foreign buyers and/or sellers of U.S. real property interests need identifying numbers to obtain reduced withholding or pay tax. Here’s guidance for those who need to request ITINs (Individual Taxpayer Identification Numbers).

In the event of the death of your spouse, or your need to attend to the affairs of another taxpayer, this page will provide you with information to help you resolve the final tax issues of the deceased taxpayer and their estate.