FIRPTA Regulations Roadmap
FIRPTA Regulations regarding withholding on dispositions of U.S. real property interests by foreign persons can be found in the following Treasury Regulation sections:
- Sec. 1.1445-1. Withholding on dispositions of U.S. real property interests by foreign persons: In general.
- Sec. 1.1445-2. Situations in which withholding is not required under IRC section 1445(a).
- Sec. 1.1445-3. Adjustments to amount required to be withheld pursuant to withholding certificate.
- Sec. 1.1445-4. Liability of agents.
- Sec. 1.1445-5. Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.
- Sec. 1.1445-6. Adjustments pursuant to withholding certificate of amount required to be withheld under IRC section 1445(e).
- Sec. 1.1445-7. Treatment of foreign corporation that has made an election under IRC section 897(i) to be treated as a domestic corporation.
- Sec. 1.1445-8. Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITS).
- Sec. 1.1445-10T. Special rule for foreign governments (Temporary).
- Sec. 1.1445-11T. Special rules requiring withholding under section 1.1445-5 (Temporary).
For additional information on the rules governing FIRPTA withholdings, refer to Section 1445 of the Internal Revenue Code and the accompanying regulations. To speak to an Antonoplos & Associates attorney, call us at 202-803-5676 or directly schedule a consultation. For additional information regarding tax law, check out our blog.
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