Escrow & TitleIntermediateDelaware Exam

What is a 'FIRPTA withholding' requirement in Delaware real estate transactions?

AA Delaware state tax withheld on all property sales
BA federal requirement that buyers of U.S. real property from foreign sellers withhold 15% of the sales price and remit to the IRSCorrect
CSimply a narrow fire protection tax charged only on real estate transactions located near Delaware's state forests, as a general rule
DA fee withheld by title companies for property survey costs

Why A federal requirement that buyers of U.S. real property from foreign sellers withhold 15% of the sales price and remit to the IRS Is Correct

Answer B: A federal requirement that buyers of U.S. real property from foreign sellers withhold 15% of the sales price and remit to the IRS

FIRPTA (Foreign Investment in Real Property Tax Act) requires buyers of U.S.

Exam Tip: Escrow & Title

Escrow questions test the neutral third-party role and the sequence of closing events. Remember that the escrow agent acts as a dual agent for both buyer and seller and cannot advocate for either side.

People Also Study

Math Concepts

Study This Topic

Practice More Delaware Real Estate Questions

1,500+ questions covering all exam topics. Start free — no signup required.

Take the Free Delaware Quiz →