Non-Foreign Affidavit Under IRC 1445 - District of Columbia-2025

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The document is a Non-Foreign Affidavit under Internal Revenue Code Section 1445(b)(2) for sellers of property in the District of Columbia. It certifies that the sellers are not 'foreign persons' as defined by the IRS, thereby exempting them from certain withholding requirements during the property transfer process. The affidavit includes details about the property, seller identification numbers, and is to be submitted to the buyer.

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Who signs a FIRPTA certificate?

The application must be signed by the individual or a duly authorized agent (with a copy of the power of attorney, such as Form 2848, Power of Attorney and Declaration of Representative, attached), a responsible officer in the case of a corporation, a general partner in the case of a partnership, or a trustee, executor

What is Section 1445 of the IRC?

A domestic or foreign partnership, the trustee of a domestic or foreign trust, or the executor of a domestic or foreign estate shall be required to deduct and withhold under subsection (a) a tax equal to 15 percent of the fair market value (as of the time of the taxable distribution) of any United States real property

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.

What is required for a FIRPTA affidavit for real estate?

Required Information The FIRPTA affidavit requires specific information to verify the sellers status. Key details include: Seller Identification: Full name, address, and taxpayer identification number. Property Description: Legal description of the real estate property being sold.

What is a non-foreign status affidavit?

Also known as an Affidavit of Non-Foreign Status, it is an IRS form a seller uses to certify under oath that he/she isnt a foreign citizen. The form includes important information such as the name of the seller, U.S. taxpayer identification number as well as the home address.

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 are the requirements for FIRPTA notice?

Compliance: Transactions subject to FIRPTA are required to be reported on Forms 8288 and 8288-A and submitted to the IRS along with the appropriate withholding by the twentieth day after the transaction. A withholding certificate application is filed on Form 8288-B and must be submitted by the date of the transaction.

What is an example of a FIRPTA statement?

By this Affidavit, the undersigned hereby gives sworn representation that it, as seller(s) of a United States real property interest, is not a foreign person as defined in the Internal Revenue Code Section 1445, thus permitting the transferee of the property to waive the ten (10%) percent withholding requirement in

Non-Foreign Affidavit Under IRC 1445 - District of Columbia-2025

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