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Found 57 Matching Items; Displaying 1 - 10.

Sell real property of a deceased person's estate

Deceased taxpayers – help with selling real property that is part of the decedent's estate
General Information
Small Businesses, Individuals

Estate Transfer Tax Return Burden Survey, calendar year 2025

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.
General Information
Individuals, Tax Professionals

Reporting and paying tax on U.S. real property interests

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

Estate tax for nonresidents not citizens of the United States

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.
General Information
Individuals, Nonresidents

Some nonresidents with U.S. assets must file estate tax returns

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

FIRPTA withholding

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

Definitions of terms and procedures unique to FIRPTA

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

Format for applications

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

ITIN Guidance for foreign property buyers sellers

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).
General Information
Nonresidents

Deceased person

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.
General Information
Small Businesses, Individuals

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