What is a Foreign Seller?

These are the parties we MAINLY represent at FIRPTA Refunds.​

 

• A Foreign Seller is a nonresident alien individual(s) or foreign corporation(s) that is, did or will be selling U.S. real property interest (USRPI) that they previously acquired (bought) in the USA or its territories.

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• Is NOT a U.S. Citizen. Does NOT have a valid U.S. Passport.

 

• Does NOT have valid US Green Cards and has NOT spent 6 months in the USA over the last 3 years, which could qualify them for exemptions from withholding under either the Green Card test or the Substantial Presence Test. 

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• s not made the election under the IRS Code 897(i) to be treated as a domestic corporation, foreign partnership, foreign trust or foreign estate. ​​