Home
Forms Library
Non-Foreign Affidavit Under IRC 1445 - Tennessee

Non-Foreign Affidavit Under IRC 1445 - Tennessee-2026

Non-Foreign Affidavit Under IRC 1445 - Tennessee Preview on Page 1

See details

4.4 out of 5

26 votes

The document is a Non-Foreign Affidavit under Internal Revenue Code Section 1445(b)(2) for property transfer in Tennessee. It certifies that the sellers are not 'foreign persons' as defined by the IRS, providing their taxpayer identification numbers and addresses to establish exemption from withholding requirements during the sale of the property.

Here's how it works

01. Edit your form 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 use or fill out Non-Foreign Affidavit Under IRC 1445 - Tennessee with DocHub

Ease of Setup

DocHub User Ratings on G2

Ease of Use

DocHub User Ratings on G2

Click ‘Get Form’ to open the Non-Foreign Affidavit Under IRC 1445 - Tennessee in our editor.
Begin by filling in the Seller(s) name at the top of the form. Ensure that all names are spelled correctly to avoid any discrepancies.
In Section 1, provide the property details including the address, city, county, and legal description such as District, Section, Block, Township, Range, or Parcel Number.
For Section 2, enter each Seller's United States 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 the Internal Revenue Code. This is crucial for establishing your exemption from withholding requirements.
Finally, sign and date the affidavit at the bottom of the form. If there are multiple sellers, ensure all signatures are included.

Start using our platform today to easily complete your Non-Foreign Affidavit for free!

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.

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.

How does the IRS define 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 a non-foreign status affidavit?

Also known as an Affidavit of Non-Foreign Status, it is an IRS form a seller uses to docHub 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 foreign person within the meaning of Section 1445 of the Code?

The term foreign person means any person other than -- (A) a United States person, and. (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. (4) Transferors maximum tax liability.

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

(3) Foreign person. The term foreign person means any person other than -- (A) a United States person, and. (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.

Security and compliance

At DocHub, your data security is our priority. We follow HIPAA, SOC2, GDPR, and other standards, so you can work on your documents with confidence.

Learn more

How to avoid FIRPTA withholding?

If you can prove that you are not a foreign seller, you can be exempt from FIRPTA withholding. This means that if you can show documentation confirming your U.S. citizenship or residency status, the FIRPTA withholding requirement wont apply to your property sale.

What if a seller is classified as a foreign person?

For buyers, determining whether the seller is a foreign person for FIRPTA purposes is a vital step. If the seller is classified as a foreign person, the buyer is legally obligated to withhold and remit the 15% tax. Failure to comply can leave the buyer responsible for the amount due, creating financial and legal risks.

What will the IRS withhold when a foreign person sells a US property?

Special Rules for When Foreigners Sell US Property Under the Foreign Investment Real Property Tax Act (FIRPTA), when a US non-resident sells real property, 15% of the gross sale price will automatically be withheld for the IRS.

Non-Foreign Affidavit Under IRC 1445 - Tennessee-2026

Here's how it works