Escrow & Title

A 'FIRPTA withholding' at a NC closing applies when:

AThe buyer is a foreign national
BThe seller is a foreign person or entity, requiring the buyer to withhold a percentage of the purchase price for IRS remittance✓ Correct
CThe property is located in a federal flood zone
DA construction loan is involved

Explanation

FIRPTA (Foreign Investment in Real Property Tax Act) requires buyers to withhold a percentage of the purchase price when the seller is a foreign person or entity and remit it to the IRS.

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