Click Fraud Protection

FIRPTA Regulations Roadmap

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.