👋Sellers Can Close Without an ITIN
FIRPTA Refunds enables foreign sellers to complete their real estate closing without an ITIN in place at the time of closing.
🧠 How This Works
When a foreign seller does not yet have an ITIN, the transaction can still proceed.
FIRPTA Refunds supports this process by acting as:
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Paid preparer
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Authorized IRS correspondence recipient
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Certified Acceptance Agent (CAA) for post-closing ITIN applications
This allows the closing to move forward without delay.
⚠️ What Happens After Closing
When no ITIN is available at closing:
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The IRS will generally not issue Form 8288-A (Copy B) immediately
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Instead, a notice is issued indicating that an ITIN is required
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The seller must then apply for an ITIN
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Once the ITIN is issued, the seller can proceed with filing for a refund of FIRPTA withholding
🧾 Our Role
FIRPTA Refunds manages the entire process, including:
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Acting as IRS-authorized preparer
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Receiving and handling IRS correspondence in the U.S.
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Preparing and submitting ITIN applications as a Certified Acceptance Agent
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Coordinating with closing agents, buyers, and all parties involved
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Ensuring the seller is properly positioned to claim their refund
🚀 Why This Matters
Without proper handling, the absence of an ITIN can:
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Delay or jeopardize closing
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Create confusion with IRS filings
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Complicate the refund process
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Increase the risk of errors and delays
👉 Proper coordination allows the transaction to proceed smoothly while preserving the seller’s ability to recover withheld funds.
👉 Close Without Delay
If your seller does not yet have an ITIN, we can help ensure the transaction proceeds correctly and efficiently.