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Non-Foreign Affidavit Under IRC 1445 - Kentucky

Non-Foreign Affidavit Under IRC 1445 - Kentucky-2025

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

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Click ‘Get Form’ to open the Non-Foreign Affidavit Under IRC 1445 - Kentucky in our editor.
Begin by filling in the Seller(s) name(s) at the top of the form. Ensure that all names are spelled correctly to avoid any issues.
In the property description section, provide the complete address of the property, including city, county, and state. Fill in additional details such as District, Section, Block, Township, Range, or Parcel Number as applicable.
Enter your United States taxpayer identification number(s) for each seller listed. Include their addresses and ensure accuracy for tax purposes.
Confirm that you are not a 'foreign person' as defined by Section 1445(f). This is crucial for establishing your exemption from withholding requirements.
Finally, sign and date the affidavit where indicated. If there are multiple sellers, ensure each one signs and dates appropriately.
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What does IRS notice 1445 mean?

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 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 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 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.

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).

Who is considered a foreign person for FIRPTA?

Under the FIRPTA withholding rules, a foreign person generally includes: nonresident aliens. foreign corporations that havent elected to be treated as a domestic corporation. foreign partnerships, trusts, and estates.

What is a foreign person under 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.

Non-Foreign Affidavit Under IRC 1445 - Kentucky-2025

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