Escrow & Title

In South Carolina, a FIRPTA (Foreign Investment in Real Property Tax Act) withholding is required when:

AThe buyer is a foreign national
BThe seller is a foreign person and the sale price exceeds $300,000✓ Correct
CThe property is near a foreign consulate
DThe buyer uses a foreign bank

Explanation

FIRPTA requires withholding of a percentage of the gross sales price when the seller is a foreign person (non-US citizen/resident) on real estate transactions, to ensure US tax obligations are met.

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