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.
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Nonresidents

Exceptions from FIRPTA withholding

Review exceptions to the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) withholding.
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Nonresidents

Definitions of terms and procedures unique to FIRPTA

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

Format for applications

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

Withholding certificates

The amount that must be withheld from the disposition of a U.S. real property interest can be adjusted pursuant to a withholding certificate issued by the IRS.
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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).
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Nonresidents

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.
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Nonresidents

Helpful hints for partnerships with foreign partners

This section describes how those involved in a partnership (U.S. or foreign) with foreign partners could be responsible for complying other filing requirements such as Foreign Investment in Real Property Tax Act of 1980.
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Nonresidents

SOI tax stats - Withholding tax on dispositions of U.S. real property interests by foreign persons statistics

Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests: Sales Price and Tax Withheld as Reported on Form 8288-A, by Country of Residence.

Real estate tax center

The links on this page provide information such as tax tips and trends and statistics for the Real Estate industry.
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