Does FIRPTA automatically apply when a DACA recipient sells U.S. real estate? Not necessarily. Learn why immigration status and federal tax residency are different, how the Substantial Presence Test may affect FIRPTA withholding, and why spouses or co-owners can present additional challenges.

Can FIRPTA withholding be avoided? In one recently completed case, the IRS reduced the required FIRPTA withholding to $0.00 after reviewing the taxpayers' application. Every FIRPTA transaction is unique and deserves an independent review.