Road Map to Regulations
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 withholding rules that apply to corporations, trusts, estates, and REITs, refer to IRC section 1445 of the Internal Revenue Code and the related regulations. For additional information on the withholding rules that apply to partnerships, refer to discussion under partnership withholding. Also consult IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, section U.S. Real Property Interest.
- FIRPTA Withholding
- Exceptions from FIRPTA withholding
- Reporting and Paying Tax on U.S. Real Property Interests
- Withholding Certificates
- Format for Applications
- Definitions of terms and procedures unique to FIRPTA
Note: This page contains one or more references to the Internal Revenue Code (IRC), Treasury Regulations, court cases, or other official tax guidance. References to these legal authorities are included for the convenience of those who would like to read the technical reference material. To access the applicable IRC sections, Treasury Regulations, or other official tax guidance, visit the Tax Code, Regulations, and Official Guidance page. To access any Tax Court case opinions issued after September 24, 1995, visit the Opinions Search page of the United States Tax Court.