Can FIRPTA withholding still be paid by paper check, or is an EFTPS account now required?

Recent IRS procedures and federal electronic payment initiatives are increasingly moving FIRPTA withholding remittances toward electronic payment through the Electronic Federal Tax Payment System (EFTPS), particularly for settlement agents, title companies, and repeat filers handling FIRPTA transactions.

This payment method requires advance preparation by the closing or settlement agent responsible for remitting the withholding, including EFTPS enrollment, payment scheduling, transaction tracking, and preparation for possible IRS follow-up correspondence issued after submission.

FIRPTA Refunds LLC (FRllc) assists buyers, settlement agents, and foreign sellers with FIRPTA withholding compliance, including EFTPS coordination, withholding certificate procedures, and post-submission IRS follow-up support.

👉 Learn more about current FIRPTA EFTPS payment procedures and requirements at FIRPTA EFTPS Requirements for Settlement Agents