The following information is being provided as a reminder for withholding tax requirements under IRC Section 1445 on “Dispositions of United States real property interests” by a foreign person or entity.
We do not give tax advise; therefore, CONSULT WITH A TAX ATTORNEY OR CPA!

• FIRPTA overview


• IRS Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities (2009)
• IRS Publication 519 - US Tax Guide for Aliens (For 2008 returns)


• IRS Form 8288 (Rev. 2006)
• IRS Form 8288-A (Rev. 2006)
• IRS Form 8288-B (Rev. 2006)