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FIRPTA Compliance
Navigate foreign investment real property tax withholding with confidence.
What We Do
Close the transaction cleanly and correctly
FIRPTA (Foreign Investment in Real Property Tax Act) imposes withholding requirements on the sale of US real property by foreign persons. Whether you are a foreign seller, a US buyer, or a real estate professional involved in the transaction, non-compliance can result in significant penalties.
Our CPAs guide you through every step — from withholding certificates to final tax filings — ensuring the transaction closes cleanly and correctly. We work directly with title companies and closing attorneys to keep the process moving.
- FIRPTA withholding analysis for buyers and sellers
- IRS withholding certificate applications (Form 8288-B)
- Foreign seller US tax return preparation
- Reduced withholding rate applications
- Compliance review for real estate professionals and closing agents
- Treaty-based exemption analysis
- Buyer withholding remittance (Forms 8288 and 8288-A)
- Coordination with title companies and closing attorneys
Who We Help
Foreign Sellers
Navigate withholding requirements and file your US return
US Buyers
Understand your withholding obligations and avoid penalties
Real Estate Professionals
Closing agents and agents who need compliance guidance
Withholding Rate
15% Default — But It Can Be Reduced
The standard FIRPTA withholding rate is 15% of the gross sales price. We can apply for a withholding certificate to reduce this to the actual tax owed — often significantly less — before closing.
For Reference
Official Government Resources
- IRS
IRS Topic: FIRPTA Withholding
Official IRS overview of FIRPTA withholding rules for foreign persons selling US real property.
- IRS
Form 8288: US Withholding Tax Return
The form buyers file to remit FIRPTA withholding to the IRS after a qualifying real estate transaction.
- IRS
Form 8288-B: Withholding Certificate Application
Application to reduce FIRPTA withholding to the actual tax owed rather than 15% of gross sales price.
- IRS
IRS Publication 515: Withholding of Tax on Nonresident Aliens
Comprehensive IRS guidance on withholding obligations for payments to foreign persons, including FIRPTA.
These links go directly to official government websites. Autarky Tax and Accounting is not affiliated with the IRS, FinCEN, or the US Treasury Department.
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Further Reading
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Don't let FIRPTA derail your closing.
Contact us as early in the transaction as possible — the withholding certificate process takes time, and starting early gives you the best outcome.
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