Foreign Investment In Real Property Tax Act Articles

What Is FIRPTA Withholding on US Real Estate Sales?

Treat **FIRPTA withholding** as a pre-listing cash-flow decision, not a closing surprise. It is a required prepayment collected by the buyer, not your final U.S. tax bill. Before you reach contract stage, confirm your status, estimate exposure, and decide whether a withholding-certificate application belongs in your plan.