Taxes

What is FIRPTA for foreign sellers of U.S. real estate?

FIRPTA is a U.S. tax withholding regime that can apply when foreign persons dispose of U.S. real property interests. Withholding rates, exceptions, and forms are technical — sellers and buyers should involve a CPA or tax attorney early, especially on cross-border sales.

Reviewed 2026-07-23 · Suzie Castillo, Founder & Broker

Detailed explanation

Do not rely on blog summaries for your filing position. Title companies often coordinate collection of documents but do not replace tax advice.

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What varies

  • Seller status
  • Amount realized
  • Exceptions

Documents that may be needed

  • Tax advisor checklist
  • IRS forms as advised

Professionals to consult

  • CPA / tax attorney
  • Title company

Talk with a licensed advisor

Private-client guidance for Mexico ↔ The Woodlands.