Complete all sections carefully. Your information is used solely to prepare your FIRPTA tax compliance documents under IRS Forms 8288, 8288-A, 8288-B, W-7, and 1040-NR. Fields marked * are required.
These questions determine whether FIRPTA withholding applies and at what rate. Answer carefully — your responses affect the withholding calculation.
A green card holder (lawful permanent resident) is not subject to FIRPTA withholding.
A non-citizen who meets the substantial presence test is treated as a US resident alien and is generally exempt from FIRPTA.
Corporations, partnerships, trusts and estates may be subject to a different withholding rate (up to 21% or 35%). Individual sellers are subject to 15%.
Note: Tax treaties rarely exempt sellers from FIRPTA on real property, but may reduce the final tax rate on the 1040-NR. We will review this during processing.
Non-recognition transactions may qualify for reduced or eliminated withholding if proper notice is filed with the IRS by the 20th day after closing.
For installment sales, FIRPTA withholding applies in full on the first payment regardless of the installment schedule.
Partnership interests may be subject to Section 1446(f) withholding rules added in the January 2026 Form 8288 revision. Additional documentation will be required.
Ownership percentage & withholding allocation Required for multiple sellers
When there are multiple sellers or mixed foreign/domestic sellers, the IRS requires withholding based on each foreign seller's ownership percentage. Spouses are each deemed to own 50% unless otherwise documented.
Withholding is allocated among foreign sellers as mutually agreed. Sellers must notify the buyer of any agreed allocation by the 10th day after closing (per IRS Form 8288 instructions, Jan 2026).
Property information
Transaction details
Adjusted basis calculation
Live gain / withholding estimate
Sale price—
Less: selling fees—
Less: original purchase price—
Less: purchase closing costs—
Less: capital improvements—
Add: depreciation recapture—
Less: suspended losses—
Estimated gain / (loss)—
FIRPTA withheld (15%)—
Buyer information
Documents available to provide
Check all documents currently available. Missing items can be provided later but may delay processing. Original passport or certified copy is required for each W-7 ITIN application.
Per IRS ITIN guidance: for Exception 4 (FIRPTA), Form W-7 must be accompanied by the signed sales contract and copies of Forms 8288/8288-A submitted by the buyer. Original passport required — photocopies not accepted without certified authentication.
Services requested
Additional information
Review your submission
Please review the summary below before submitting. Once submitted, our team will contact you within one business day.
Important notices
Form 8288 and payment must be filed with the IRS within 20 days of the closing date.
If a Form 8288-B withholding certificate is being applied for, the buyer must still withhold the full amount at closing — filing can be delayed until 20 days after IRS decision.
A stamped Form 8288-A Copy B will not be issued by the IRS unless the seller's TIN appears on the form — this is why the ITIN application must be submitted promptly.
Original passport (or certified copy) is required for each W-7 application. Uncertified photocopies will be rejected.
For installment sales: withholding applies in full on the first payment.
Withholding among multiple foreign sellers is allocated per ownership percentage unless sellers agree otherwise in writing by the 10th day after closing.
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