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.

Is your brokerage prepared when a foreign seller enters a transaction? Learn how principal brokers can help protect their firms, prepare their agents and have qualified FIRPTA resources ready when needed.

FIRPTA withholding is not necessarily your U.S. tax. Learn how IRS refund deadlines—and a timely filed extension—can affect your ability to recover five, six or even seven figures.

The seller is foreign, but the real estate contract doesn't flag FIRPTA. Who catches it? Learn why early FIRPTA identification matters to buyers, Realtors, principal brokers and closing professionals.

In many FIRPTA transactions, withholding may be lawfully reduced before closing through a properly prepared and timely submitted Form 8288-B withholding certificate application. Can FIRPTA Withholding Be Reduced Before Closing? Yes—in many transactions, it may be possible. Many foreign sellers are surprised to learn that FIRPTA withholding may be reduced before closing through a properly prepared and timely submitted Form 8288-B Withholding Certificate Application. Why This M