Is Federal Income Tax Withholding Required on the Disposition of U.S. Property Interest by a Nonresident Alien?


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This interview will help you determine if federal income tax withholding is required on the disposition of U.S. property interest by a nonresident alien.

Information You'll Need

  • Whether the buyer (or a member of the buyer’s family) will use the property as a residence.
  • If you're the seller, an estimate of your tax liability for the year.

This tool is designed for nonresident aliens selling U.S. real property interest or individuals acquiring U.S. real property from foreign individuals. 


Conclusions are based on information provided by you in response to the questions you answered. Answers do not constitute written advice in response to a specific written request of the taxpayer within the meaning of section 6404(f) of the Internal Revenue Code.

Estimated Completion Time: 15 minutes

Please Note: After 30 minutes of inactivity, you'll be forced to start over.

Caution: Using the "Back" button within the ITA tool could cause an application error.