Foreign Persons Owning U.S. Real Estate

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This document summarizes key tax rules regarding foreign investment in U.S. real estate, including FIRPTA rules. FIRPTA imposes a 10% tax on the sale of U.S. real property interests by foreign persons. It applies to direct and some indirect owners. There are procedures for withholding, exemptions, and taxpayer identification numbers. State tax rules also apply. Exceptions exist for principal residences, de minimis sales, and tax treaty benefits.

Negócios Tecnologia

GOLDSTEIN JONES LLP ATTORNEYS-AT-LAW Foreign Investors in U.S. Real Estate – Understanding the Key Tax Rules

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FIRPTA – Nonresident or Not? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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