Home
Forms Library
Certificate of non foreign status

Non-Foreign Affidavit Under IRC 1445 - New Jersey-2025

certificate of non foreign status Preview on Page 1

See details

4.6 out of 5

30 votes

The document is a Non-Foreign Affidavit under Internal Revenue Code Section 1445(b)(2) for property transfer in New Jersey. It certifies that the sellers are not 'foreign persons' as defined by the IRS, providing their taxpayer identification numbers and property details to exempt the transaction from withholding requirements.

Here's how it works

01. Edit your certificate of non foreign status online

Type text, add images, blackout confidential details, add comments, highlights and more.

02. Sign it in a few clicks

Draw your signature, type it, upload its image, or use your mobile device as a signature pad.

03. Share your form with others

Send certification of non foreign status via email, link, or fax. You can also download it, export it or print it out.

The easiest way to modify Non-Foreign Affidavit Under IRC 1445 - New Jersey in PDF format online

Ease of Setup

DocHub User Ratings on G2

Ease of Use

DocHub User Ratings on G2

Adjusting documents with our extensive and intuitive PDF editor is easy. Make the steps below to fill out Non-Foreign Affidavit Under IRC 1445 - New Jersey online easily and quickly:

Log in to your account. Sign up with your credentials or register a free account to try the service before choosing the subscription.
Import a form. Drag and drop the file from your device or add it from other services, like Google Drive, OneDrive, Dropbox, or an external link.
Edit Non-Foreign Affidavit Under IRC 1445 - New Jersey. Quickly add and highlight text, insert pictures, checkmarks, and symbols, drop new fillable areas, and rearrange or remove pages from your paperwork.
Get the Non-Foreign Affidavit Under IRC 1445 - New Jersey completed. Download your modified document, export it to the cloud, print it from the editor, or share it with other participants using a Shareable link or as an email attachment.

Take advantage of DocHub, one of the most easy-to-use editors to rapidly manage your documentation online!

be ready to get more

Complete this form in 5 minutes or less

Get form

Got questions?

We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

What is FIRPTA section 1445?

The disposition of a U.S. real property interest by a foreign person (the transferor) is subject to income tax withholding (IRC section 1445). The buyer (transferee) of the U.S. real property interest is the withholding agent. The transferee must determine if the transferor is a foreign person.

What is a certificate of foreign status?

Form W8-BEN, Certificate of Foreign Status of Beneficial Owner for U.S. Tax Withholding, is used by a foreign person to establish both foreign status and beneficial ownership, and to claim income tax treaty benefits with respect to income other than compensation for personal services.

Does a FIRPTA affidavit need to be notarized?

FIRPTA documents themselves, specifically the FIRPTA Withholding Certificate or the exemption affidavit, may require notarization. These documents are filed with the Internal Revenue Service (IRS) as part of the process for handling the withholding tax on the sale of U.S. real property by a foreign person.

What does FIRPTA mean for a seller?

The disposition of a U.S. real property interest by a foreign person (the transferor) is subject to the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) income tax withholding. FIRPTA authorized the United States to tax foreign persons on dispositions of U.S. real property interests.

Who is responsible for determining whether the seller is a foreign person or entity?

The buyer (transferee) of the U.S. real property interest is the withholding agent. The transferee must determine if the transferor is a foreign person. If the transferor is a foreign person and the transferee fails to withhold, the transferee may be held liable for the tax.

What is a certificate that seller is not a foreign person?

This Standard Document is delivered by the owner of a seller that is a disregarded entity in a stock or asset sale to inform the buyer that the sellers owner is not a foreign (non-US) individual or entity and therefore not subject to the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA).

What if a seller is classified as a foreign person?

This is the law known as FIRPTA- the Foreign Investment in Real Property Tax Act. So when a foreign party sells US real estate, the buyer (via the escrow company or settlement agent in most states), must withhold a significant amount of the sales price, and (probably) send it into the IRS.

What is a non-foreign person affidavit?

CERTIFICATE OF NON FOREIGN STATUS. (FIRPTA AFFIDAVIT) Section 1445 of the Internal Revenue Code provides that a transferee (buyer) of a U.S. real property interest must withhold tax if the transferor (seller) is a foreign person.

Non-Foreign Affidavit Under IRC 1445 - New Jersey-2025

Here's how it works