Finance

In Georgia, FIRPTA (Foreign Investment in Real Property Tax Act) applies when:

AA. A foreign person purchases U.S. real property
BB. A foreign person sells U.S. real property — the buyer must withhold a percentage of the sale price✓ Correct
CC. A Georgia resident buys property abroad
DD. Property is sold to a foreign corporation at below-market price

Explanation

FIRPTA requires buyers to withhold a portion (typically 15%) of the gross sale price when purchasing U.S. real estate from a foreign person. The withholding is remitted to the IRS to ensure tax compliance by foreign sellers.

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