Escrow & Title

FIRPTA (Foreign Investment in Real Property Tax Act) affects Vermont real estate transactions when:

AThe buyer is a foreign national
BThe seller is a foreign person, requiring the buyer to withhold a percentage of the sales price and remit to the IRS✓ Correct
CThe property has foreign-made improvements
DThe transaction uses foreign currency

Explanation

FIRPTA requires the buyer to withhold a percentage of the gross sales price and remit it to the IRS when the seller is a foreign person (non-resident alien), ensuring tax obligations are satisfied.

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