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Foreign Investment in Real Property Tax Act (FIRPTA)
FIRPTA
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IRS.gov Web Site
Definitions of Terms and Procedures Unique to FIRPTA
Exceptions from Foreign Investment in Real Property Tax Act (FIRPTA) Withholding
FIRPTA Withholding
Format for Applications
ITIN Guidance for Foreign Property Buyers/Sellers
Reporting and Paying Tax on U.S. Real Property Interests
Road Map to Regulations
Withholding Certificates
Forms and Instructions Forms and Instructions
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Relevant Forms
Form 8288-A Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property InterestsTopic Screen for this Form
Related Topic Links
related topicForeign Ownership of U.S. Real Property
related topicIndividual Taxpayer Identification Number (ITIN)
related topicInvestment Income
related topicPartnerships and Partners
related topicReal Property
related topicU.S. Real Property Interest