Understanding Key Tax Rules for Foreign Investors in 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.

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

Agenda ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Agenda ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

FIRPTA – What is it? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

FIRPTA – When does it apply? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

FIRPTA – What are the procedures? ,[object Object],[object Object],[object Object],[object Object],[object Object]

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

FIRPTA -Taxpayer Identification Numbers ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

State Tax Issues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

FIRPTA- When is Withholding Not Required? ,[object Object],[object Object],[object Object],[object Object],[object Object]

FIRPTA – Resident Affidavit ,[object Object],[object Object],[object Object],[object Object]

Debt Financing – USRPI? ,[object Object],[object Object],[object Object],[object Object],[object Object]

FIRPTA – “De Minimis” Exception ,[object Object],[object Object],[object Object],[object Object]

FIRPTA- Withholding Certificates ,[object Object],[object Object],[object Object],[object Object],[object Object]

FIRPTA- Withholding Certificates ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Corporate Ownership ,[object Object],[object Object],[object Object],[object Object]

Nonresidents- Rental Income ,[object Object],[object Object],[object Object],[object Object]

Nonresidents- Rental Income ,[object Object],[object Object],[object Object]

Nonresidents – Estate Planning Issues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Nonresidents – Estate Planning Issues ,[object Object],[object Object],[object Object],[object Object],[object Object]

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