Escrow & Title

What is 'FIRPTA' withholding and when does it apply in Oregon real estate transactions?

AA state withholding tax on all real estate transactions over $500,000
BA federal withholding requirement (Foreign Investment in Real Property Tax Act) where buyers must withhold 15% of the purchase price when buying property from foreign sellers✓ Correct
COregon's income tax withholding requirement for all home sales
DA title insurance requirement for transactions with foreign buyers

Explanation

FIRPTA (Foreign Investment in Real Property Tax Act) requires buyers to withhold 15% of the purchase price when purchasing U.S.

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