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Non-Foreign Affidavit Under IRC 1445 - Maine

Non-Foreign Affidavit Under IRC 1445 - Maine-2026

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The document is a Non-Foreign Affidavit under Internal Revenue Code Section 1445(b)(2) for property transfer in Maine. 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 - Maine in our editor.
Begin by filling in your name(s) as the Seller(s) at the top of the form. Ensure that all names are spelled correctly to avoid any discrepancies.
In the property description section, provide the complete address of the property, including city, county, and state. Fill in any additional details such as District, Section, Block, Township, Range, or Parcel Number as applicable.
Next, enter your United States taxpayer identification number(s) for each seller listed. Include 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 their respective sections.
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What is a certificate of foreign status?

Form W8-BEN, Certificate of Foreign Status of Beneficial Owner for U.S. Tax Withholding, is used by a foreign person to establish both foreign status and beneficial ownership, and to claim income tax treaty benefits with respect to income other than compensation for personal services.

Who is responsible for determining whether the seller is a foreign person or entity?

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. If the transferor is a foreign person and the transferee fails to withhold, the transferee may be held liable for the tax.

What is IRS code 1445 foreign person?

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.

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 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