👋 What Geographic Locations Are Considered U.S. Real Property Under FIRPTA?
FIRPTA applies to U.S. real property interests (USRPI) located not only in the mainland United States, but also in certain U.S. territories and possessions.
Many foreign sellers are unaware that FIRPTA rules extend beyond the “Lower 48.”
U.S. Mainland United States
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The contiguous 48 states
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Alaska
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Hawaii
🌴 Caribbean & North Atlantic Region
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Puerto Rico (Capital: San Juan)
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U.S. Virgin Islands (USVI), including:
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St. Thomas (Capital: Charlotte Amalie)
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St. John
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St. Croix
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Water Island
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Surrounding minor islands
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🌊 Pacific Territories
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Guam (Capital: Hagåtña)
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Northern Mariana Islands, including:
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Saipan (Capital: Capital Hill)
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Rota
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Tinian
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Pagan
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⚠️ Why This Matters
If the property is located in any of these U.S. jurisdictions:
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It may be classified as a U.S. real property interest (USRPI)
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FIRPTA withholding and reporting rules may apply
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Foreign sellers are subject to U.S. tax compliance requirements