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Non-Foreign Affidavit Under IRC 1445 - Illinois

Non-Foreign Affidavit Under IRC 1445 - Illinois-2025

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The document is a Non-Foreign Affidavit under Internal Revenue Code Section 1445(b)(2) for property transfer in Illinois. 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.

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What is a non-foreign affidavit?

Whenever you sell real property in the United States, the buyer will require you to sign a FIRPTA affidavit swearing that you are or are not a foreign person.

What is a foreign person within the meaning of section 1445?

The term foreign person means any person other than I.R.C. 1445(f)(3)(A) a United States person, and. I.R.C. 1445(f)(3)(B) except as otherwise provided by the Secretary, an entity with respect to which section 897 does not apply by reason of subsection (l) thereof.

What does the IRS consider a foreign person?

A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, foreign estate, and any other person that is not a U.S. person. It also includes a foreign branch of a U.S. financial institution if the foreign branch is a qualified intermediary.

What is Section 1445 of the IRS Code?

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.

Who provides FIRPTA affidavit?

Seller shall provide a completed affidavit to the qualified substitute, who will furnish a statement (C.A.R.

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.

Non-Foreign Affidavit Under IRC 1445 - Illinois-2025

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