Form 22e 2025

Show details

4.9 out of 5

49 votes

The document is a FIRPTA Certificate, which certifies the seller's citizenship status regarding U.S. real property transactions. It outlines the requirement for tax withholding if the seller is a foreign person and provides sections for both seller and buyer certifications. The seller must declare their citizenship status and taxpayer identification, while the buyer must certify conditions to avoid withholding if the seller is a non-resident alien.

Here's how it works

01. Edit your form 22e 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 it via email, link, or fax. You can also download it, export it or print it out.

How to modify Form 22e in PDF format online

Ease of Setup

DocHub User Ratings on G2

Ease of Use

DocHub User Ratings on G2

Adjusting documents with our comprehensive and user-friendly PDF editor is easy. Follow the instructions below to fill out Form 22e online quickly and easily:

Sign in to your account. Sign up with your credentials or create a free account to try the service before upgrading the subscription.
Import a document. Drag and drop the file from your device or import it from other services, like Google Drive, OneDrive, Dropbox, or an external link.
Edit Form 22e. Easily add and highlight text, insert images, checkmarks, and symbols, drop new fillable fields, and rearrange or remove pages from your paperwork.
Get the Form 22e completed. Download your adjusted document, export it to the cloud, print it from the editor, or share it with others via a Shareable link or as an email attachment.

Take advantage of DocHub, one of the most easy-to-use editors to promptly 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 a 22E?

0:08 5:13 Section when it f fails or cannot move air due to ice buildup. It may cause uneven cooling orMoreSection when it f fails or cannot move air due to ice buildup. It may cause uneven cooling or increased temperature. In refrigerator models with two evaporators. And fans one in the freezer.

What is required for a FIRPTA affidavit?

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 22E form?

FORM 22E is a short but legally multifaceted form also known as the FIRPTA form. FIRPTA, which was established in 1980 stands for Foreign Investment Real Property Tax Act. This is essentially a prepayment of anticipated tax due on the gain of the sale of a U.S. real property interest.

What is a certificate of foreign status of beneficial owner for United States tax withholding and reporting individuals?

The W8-BEN is the certificate of foreign status for all types of income except for individuals with income from independent personal services--that is Form 8233. The W8-BEN form, after being signed by an NRA, should be kept on file in the Office of International Taxation.

What is a FIRPTA form?

FIRPTA, or the Foreign Investment in Real Property Tax Act, was enacted in 1980. Foreign investors are given a Taxpayer Identification Number (TIN) to pay taxes or for withholding purposes on properties they sell in the U.S.

Who pays FIRPTA, buyer or seller?

If FIRPTA withholding is required, the buyer generally must withhold 15% the total amount realized by the seller. The amount realized is equal to the total of: cash paid, or to be paid (principal only) the fair market value of other transferred property, or property to be transferred.

Form 22e 2025

Here's how it works