Mandatory EFTPS remittance has changed FIRPTA compliance. Although the statutory 20-day deadline remains unchanged, payment scheduling rules, enrollment requirements, weekends, and banking delays can significantly shorten the practical time available to remit withholding on time.

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.