外國人不動產稅法

這項法案是在1980年公佈的,針對在不動產買賣過程過賣家的身份。這項法案強制要求在賣家的身份是外國人的情況下,買家應將10%的合同價格作為稅款代繳,除非賣家有其他特殊原因來免除這項法案。


外國人包括以下各項:

  1. 賣家是非美國居住者
  2. 賣家是外國公司
  3. 賣家是外國的合夥或者信託帳號

大家需要知道的是,美國綠卡持有者不屬於外國人,所以不需要遵守這一項法案。


如果大家想要申請這項法案的豁免,大家需要符合一下的要求:

  1. 買賣雙方需要簽署文件說明根據賣家的稅號,賣家不屬於外籍人士
  2. 被買賣的房屋售價不超過30萬美金
  3. 賣家需要收到美國稅務局的批准申明

符合豁免外籍人士,需要在過戶後20天以內向美國稅務局遞交 IRC forms 8288 and 8288-A 以解釋其豁免,如果有遲交的情況,政府會針對其請款而予以懲罰。

Foreign Investment in Real Property Tax Act (FIRPTA)

This act was enacted in 1980, It provides that if the Seller of real property is a foreign person , the buyer shall withhold a tax equal to 10% the gross price, unless an exemption applies. The following are considered “foreign person”:

  1. A nonresident alien individual
  2. A foreign corporation not treated as domestic corporation
  3. A foreign partnership, trust or estate

Please note that a resident alien (Green Card Holder) is not considered a foreign person for purpose of FIRPTA.

There are numerous exemptions to the FIRPTA requirements, including

  1. Where the transferor furnishes to the transferee an affidavit stating under penalties of perjury that the transferor's U.S taxpayer identification number and states that the transferor is not a foreign person.
  2. The transaction involves the transfer of property acquired for use as the transferee’s residence and the amount realized does not exceed $300,000.
  3. Where the transferee receives a “qualifying statement” including that the transferor has reached an agreement with the Secretary of the Treasury for the payment of any tax imposed on any gain recognized by the transferor on the disposition of a U.S real property interest, or the transferor is exempt from any such tax, and the transferor or transferee has satisfied any transferor’s withholding liability.

When withholding is required, IRC forms 8288 and 8288-A must be completed and filed with the IRS by the 20th day after the date of transfers. Penalties and interest will be charged on late-filed forms 8288, that being those received after the 20th day from the date of transfer. An extension of file Form 8288 is permitted if the transferor is awaiting a response to an application of a withholding certificate. The 20-day period begins to run upon receipt of either an approved withholding certificate or rejection letter.


With regard to the use of an affidavit, withholding will still be required if the transferee has actual knowledge that affidavit is false, or if the transferee receives a notice from a transferor’s agent that the affidavit is false.