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Non-Foreign Affidavit Under IRC 1445 - West Virginia

Non-Foreign Affidavit Under IRC 1445 - West Virginia-2026

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This document is a Non-Foreign Affidavit under Internal Revenue Code Section 1445(b)(2) for sellers in West Virginia. It confirms that the sellers are not 'foreign persons' as defined by the IRS, thereby exempting them from certain withholding requirements when transferring property. The affidavit includes details about the property, seller identification numbers, and is to be provided to the buyer.

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Click ‘Get Form’ to open the Non-Foreign Affidavit Under IRC 1445 in the editor.
Begin by entering the names of the sellers in the designated field at the top of the form. Ensure that all sellers are accurately listed.
In Section 1, provide the complete address of the property being transferred, including city, county, and state. Fill in any additional details such as district and parcel number as required.
For Section 2, input each seller's taxpayer identification number along with their corresponding addresses. Make sure to double-check for accuracy.
In Section 3, confirm that you are not a 'foreign person' as defined by Section 1445(f) of the Internal Revenue Code by checking the appropriate box or providing a statement if necessary.
Finally, have all sellers sign and date the affidavit at the bottom. Ensure that a notary public is present to witness and notarize your signatures.

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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 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.

What is IRS code 1445 foreign person?

Except as otherwise provided in this section, in the case of any disposition of a United States real property interest (as defined in section 897(c)) by a foreign person, the transferee shall be required to deduct and withhold a tax equal to 15 percent of the amount realized on the disposition.

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.

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).

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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 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.

Who is considered a foreign person for FIRPTA?

A foreign person is a nonresident alien individual or foreign corporation that has not made an election under section 897(i) of the Internal Revenue Code to be treated as a domestic corporation, foreign partnership, foreign trust, or foreign estate. It does not include a resident alien individual.

Non-Foreign Affidavit Under IRC 1445 - West Virginia-2026

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