FIRPTA Regulations Roadmap

FIRPTA Regulations regarding withholding on dispositions of U.S. real property interests by foreign persons can be found in the following Treasury Regulation sections:

  • Sec. 1.1445-1. Withholding on dispositions of U.S. real property interests by foreign persons: In general.
  • Sec. 1.1445-2. Situations in which withholding is not required under IRC section 1445(a).
  • Sec. 1.1445-3. Adjustments to amount required to be withheld pursuant to withholding certificate.
  • Sec. 1.1445-4. Liability of agents.
  • Sec. 1.1445-5. Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.
  • Sec. 1.1445-6. Adjustments pursuant to withholding certificate of amount required to be withheld under IRC section 1445(e).
  • Sec. 1.1445-7. Treatment of foreign corporation that has made an election under IRC section 897(i) to be treated as a domestic corporation.
  • Sec. 1.1445-8. Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITS).
  • Sec. 1.1445-10T. Special rule for foreign governments (Temporary).
  • Sec. 1.1445-11T. Special rules requiring withholding under section 1.1445-5 (Temporary).

For additional information on the rules governing FIRPTA withholdings, refer to Section 1445 of the Internal Revenue Code and the accompanying regulations.