FIRPTA 扣缴证明 Withholding Certificate (FIRPTA)

关键定义 KEY DEFINITION

FIRPTA Withholding require Buyer withhold 15% of purchase price when Foreign Seller dispose U.S. real property—— remit to IRS unless withholding certificate obtained reducing or eliminating withholding。Foreign investor exit and 1031 exchange need FIRPTA planning—— title company handle withholding at closing。