Selling U.S. property as a foreign owner? Don't let 15% sit with the IRS.
FIRPTA can lock up 15% of your gross sale price in IRS withholding — often far more than the tax you actually owe. As an active IRS Certifying Acceptance Agent, we secure your ITIN directly (often without you mailing your passport), file the withholding certificate to reduce the cash held at closing, and handle your U.S. return so your money comes back fast.
Se habla Español · Se fala Português. Fixed-fee engagements — you always know the price before work begins.
The default outcome is your money frozen for a year
FIRPTA withholding is based on your sale price, not your profit. Without planning, you overpay and wait. With it, you keep your cash moving.
15% withheld on the gross price
FIRPTA generally requires the buyer to withhold 15% of the full sale price — even if your actual gain (and tax) is a fraction of that. On a $1M sale, that's $150,000 tied up.
No ITIN, no filing, no refund
You can't file the U.S. return that recovers your money without a U.S. taxpayer ID. Getting an ITIN correctly — and quickly — is its own hurdle.
Closing won't wait for you
Title and escrow agents need the FIRPTA paperwork handled on a tight timeline. Miss it and the full withholding goes to the IRS, recoverable only much later.
For foreign individuals and entities selling U.S. real estate
Whether it's one condo or a portfolio, if a non-U.S. person is on the title, FIRPTA applies — and timing is everything.
Tell us about your situation- A non-U.S. citizen or non-resident selling U.S. residential or commercial property
- Facing 15% FIRPTA withholding that's far more than your real tax
- Without a U.S. ITIN yet — or with one that's expired
- Selling through a foreign-owned LLC, partnership, or holding company
- Working against a closing date and needing the paperwork done right, now
- Wanting your refund back in months, not years
Flat-fee FIRPTA packages — priced per transaction
One price covers the withholding certificate, your ITIN, and your nonresident return. Most individual sellers choose Standard; entity sales are scoped individually.
FIRPTA Essentials
- ITIN (Form W-7) via our active IRS Certifying Acceptance Agent — you + spouse
- Form 8288-B withholding certificate + calculation
- Coordination with your closing / escrow agent
- Form 1040-NR for the year of sale
- One state return
- Refund coordination
FIRPTA Standard
- Everything in Essentials, plus:
- 8288-B with depreciation-recapture / installment analysis
- Up to 4 ITINs total
- Multi-state filing if applicable
- Pre-closing structuring memo (basis, 1099-S handling)
- Buyer-side 8288 / 8288-A filing if needed
FIRPTA Strategic
- Section 1445(e) entity-level analysis
- USRPHC / Section 897 analysis
- Entity return (1120/1120-F or 1065) for year of sale
- 8288-B with full economic justification
- Form 8288-C if a §1446(f) partnership interest is involved
- Up to 6 ITINs · Multi-state
Flat fees are starting points; entity sales and complex transactions are scoped per deal. A 50% deposit secures your engagement and timeline. Bundling the ITIN, 8288-B, and 1040-NR together typically saves several hundred dollars versus buying them separately.
Not ready for a full engagement?
Start with a 60-minute Orientation Session — your realistic paths, your exact filing list and deadlines, and a one-page written summary. $750 flat, credited in full toward any engagement within 60 days.
An active Certifying Acceptance Agent who speaks your language
FIRPTA done well is a race against the closing calendar. We combine the tax specialty, the ITIN authority, and the bilingual service to win it.
From first call to filed & handled
No surprises, no scope creep, no jargon. Just a clear path and a fixed fee.
Free strategy session
We review your sale and estimate how much withholding we can free up.
Engagement & deposit
Flat-fee scope in writing; a 50% deposit starts the clock.
Certify & file
We authenticate your ITIN docs, file the 8288-B, and coordinate with escrow.
Recover your cash
We file your 1040-NR and coordinate the refund of excess withholding.
FIRPTA & foreign property sales, answered
Can you really reduce the 15% withholding before closing?
Often, yes. By filing a Form 8288-B withholding-certificate application, we ask the IRS to limit withholding to your actual expected tax rather than 15% of the gross price. When approved in time, far less of your money is tied up.
I don't have a U.S. tax ID number. Can you get me one?
Yes. As an active IRS Certifying Acceptance Agent (CAA), we authenticate your identity documents and file your ITIN application (Form W-7) directly — in many cases without you mailing your passport to the IRS. ITINs are included in our FIRPTA packages.
How long until I get my money back?
It depends on the IRS, but filing the 8288-B up front means less is withheld in the first place, and filing your 1040-NR promptly after the year of sale recovers any excess. We coordinate the whole timeline so nothing stalls.
I'm selling through a foreign-owned LLC, not personally. Does that change things?
Yes — entity sales bring in Section 1445(e) rules, possible USRPHC analysis under Section 897, and an entity return for the year of sale. That's our FIRPTA Strategic engagement, scoped to your structure.
My closing is in a few weeks. Is it too late?
Don't assume so — call us today. FIRPTA work is time-sensitive, and the sooner we engage with your escrow agent, the more options you have. We build our process around closing dates.
Do you also handle the buyer's side?
We can. Buyers have their own FIRPTA withholding and Form 8288/8288-A obligations, and our Standard and Strategic packages can include buyer-side filing support.
Do you only work with companies in Texas?
No. Federal international filings — Forms 5472, 5471, 1120-F, FIRPTA withholding — have no state boundary, and we serve foreign-owned companies in all 50 states. We're based in Houston, one of America's largest international business hubs, and we prepare state filings for whichever state your entity is in (Texas franchise reports included for Texas entities).
Keep your money moving through the sale
Book a free strategy session before you close. We'll estimate how much withholding we can free up and quote a flat fee for the whole job.