Finance

Under FIRPTA (Foreign Investment in Real Property Tax Act), when a foreign person sells U.S. real property, the buyer must typically:

ADo nothing — the IRS collects taxes directly from the foreign seller
BWithhold 15% of the gross sales price and remit it to the IRS✓ Correct
CApply for a FIRPTA exemption from HUD
DWithhold only if the property is over $1 million

Explanation

FIRPTA requires buyers to withhold 15% of the gross sales price (10% for properties under $1 million used as personal residences) when purchasing real property from a foreign person, and remit the withholding to the IRS. Failure to withhold makes the buyer liable for the tax.

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