Escrow & Title

Vermont's FIRPTA withholding obligation falls on the:

ASeller's attorney
BBuyer, who must withhold and remit funds to the IRS if the seller is a foreign person✓ Correct
CListing broker
DTitle insurance company

Explanation

Under FIRPTA, the buyer is the withholding agent responsible for withholding a percentage of the gross sales price and remitting it to the IRS when the seller is a foreign person (non-resident alien).

Related Vermont Escrow & Title Questions

Practice More Vermont Real Estate Questions

1,500+ questions covering all exam topics. Start free — no signup required.

Take the Free Vermont Quiz →