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Real Property

U.S. Property Owned by Foreign Individuals

Foreign buyers and sellers of real property located in the United States may need to consider the following:

Buyers and Sellers of Real Property:

Foreign buyers and sellers of U.S. real property interests need Taxpayer Identification Numbers (TINs) to request reduced tax withholding when disposing of the property interest, and to pay any required withholding. Individuals who do not qualify for Social Security Numbers (SSN) may obtain Individual Taxpayer Numbers (ITINs) to meet the requirement to supply a TIN. For further information click here.

Sellers only of Real Property:

The disposition of a U.S. real property interest by a foreign person (the transferor) is subject to the Foreign Investment in Real Property Act of 1980 (FIRPTA) income tax withholding. For additional guidance click here.