{"id":288,"date":"2017-08-31T12:42:20","date_gmt":"2017-08-31T12:42:20","guid":{"rendered":"https:\/\/comptablefloride.com\/website\/?page_id=288"},"modified":"2024-02-06T16:48:37","modified_gmt":"2024-02-06T16:48:37","slug":"firpta","status":"publish","type":"page","link":"https:\/\/comptablefloride.com\/en\/firpta\/","title":{"rendered":"FIRPTA"},"content":{"rendered":"<h4><div class=\"tx-row tx-fullwidthrow tx-fwidth\" style=\"\"><div class=\"tx-fw-inner\" style=\"background-color: #02305e; height: 350px; background-image: url(https:\/\/comptablefloride.com\/en\/wp-content\/uploads\/2019\/04\/accounting_services_LBEA.jpg%20); background-attachment: fixed; background-size: cover; \"><div class=\"tx-fw-overlay\" style=\"padding-bottom:32px; padding-top:32px; background-color: rgba(0,0,0,0.4);\"><div class=\"tx-fw-content\"><span style=\"font-size: 36pt\"><span style=\"color: #ffffff\"><strong>FOREIGN INVESTORS REAL PROPERTY TAX<\/strong><\/span><\/span> <\/div><\/div><\/div><\/div><\/h4>\n<div class=\"tx-spacer clearfix\" style=\"height: 16px\"><\/div>\n<p><strong><div class=\"tx-heading\" style=\"margin-bottom:24px; text-align: left;\"><h3 class=\"tx-heading-tag\" style=\"font-size:24px;\">WHAT IS FIRPTA?<\/h3><\/div><\/strong><\/p>\n<p><span>Foreign Investor Real Property\u00a0Tax Act (FIRPTA) requires that any disposition of a U.S. real\u00a0property\u00a0interest made by a foreign investor be subject to withholding tax.\u00a0The buyer or seller can hold up to 15% (individual) or 21% (business) of the sale of the real\u00a0property interest.\u00a0A\u00a0disposition\u00a0may also include a gift, exchange,\u00a0liquidation\u00a0or other type of transfer.\u00a0In addition, a\u00a0timeshare, stocks\u00a0or shares of a US company may be subject to FIRPTA.\u00a0\u00a0<\/span><div class=\"tx-spacer clearfix\" style=\"height: 32px\"><\/div>\n<div class=\"tx-row \">\n<div class=\"tx-column tx-column-size-1-2\">\n<div class=\"tx-heading\" style=\"margin-bottom:24px; text-align: left;\"><h2 class=\"tx-heading-tag\" style=\"font-size:24px;\">CALCULATE YOUR FIRPTA WITHHOLDING<\/h2><\/div>\n<style>@media (max-width:480px){#cp_calculatedfieldsf_pform_1{min-height:398px;}}@media (max-width:768px){#cp_calculatedfieldsf_pform_1{min-height:398px;}}@media (max-width:1024px){#cp_calculatedfieldsf_pform_1{min-height:398px;}}@media (min-width:1024px){#cp_calculatedfieldsf_pform_1{min-height:398px;}}<\/style><form name=\"cp_calculatedfieldsf_pform_1\" id=\"cp_calculatedfieldsf_pform_1\" action=\"https:\/\/comptablefloride.com\/en\/firpta\/\" method=\"post\" enctype=\"multipart\/form-data\" onsubmit=\"return fbuilderjQuery.fbuilder.doValidate(this);\" class=\"cff-form no-prefetch  cff-form-6 cp_cff_clean\"  data-nonce=\"5c1a67059b\">\n<input type=\"hidden\" name=\"cp_calculatedfieldsf_pform_psequence\" value=\"_1\" \/>\n<input type=\"hidden\" name=\"cp_calculatedfieldsf_id\" value=\"6\" \/>\n<input type=\"hidden\" name=\"cp_ref_page\" value=\"https:\/\/comptablefloride.com\/en\" \/>\n<pre style=\"display:none !important;\"><script data-category=\"functional\" type=\"text\/javascript\">form_structure_1=[[{\"form_identifier\":\"\",\"name\":\"fieldname1\",\"shortlabel\":\"\",\"index\":0,\"ftype\":\"ftext\",\"userhelp\":\"\",\"userhelpTooltip\":false,\"csslayout\":\"\",\"title\":\"Property Selling Value\",\"predefined\":\"\",\"predefinedClick\":false,\"required\":false,\"readonly\":false,\"size\":\"medium\",\"minlength\":\"\",\"maxlength\":\"\",\"equalTo\":\"\",\"regExp\":\"\",\"regExpMssg\":\"\",\"fBuild\":{},\"parent\":\"\"},{\"form_identifier\":\"\",\"name\":\"fieldname4\",\"shortlabel\":\"\",\"index\":1,\"ftype\":\"fdropdown\",\"userhelp\":\"\",\"userhelpTooltip\":false,\"csslayout\":\"\",\"title\":\"Vacant Property\",\"size\":\"medium\",\"required\":true,\"toSubmit\":\"text\",\"merge\":0,\"choiceSelected\":\"First Choice - First 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value=\"\/en\/wp-json\/wp\/v2\/pages\/288\" \/><\/form>\n\t\n<\/div>\n<div class=\"tx-column tx-column-size-1-2\">\n<div class=\"tx-heading\" style=\"margin-bottom:24px; text-align: left;\"><h2 class=\"tx-heading-tag\" style=\"font-size:24px;\">NO WITHHOLDING<\/h2><\/div>\n<div class=\"tx-cta\" style=\"\"><div class=\"tx-cta-text\">If the buyer intends to use the property as his residence and the selling price is $300,000 or less then there will be no withholding. Even if there is no FIRPTA WITHHOLDING, you are still required to report the sale.&lt;strong&gt;\u00a0NEED HELP TO\u00a0&lt;\/strong&gt;&lt;strong&gt;APPLY FOR YOUR US TAX ID NUMBER AND\/OR FILE REQUIRED TAX?&lt;\/strong&gt;&lt;\/p&gt;\n<\/div><a href=\"https:\/\/comptablefloride.com\/en\/contact\/\" class=\"cta-button\">Contact our FIRPTA EXPERTS<\/a><div class=\"clear\"><\/div><\/div>\n<\/div>\n<\/div>\n<div class=\"tx-spacer clearfix\" style=\"height: 52px\"><\/div>\n<div class=\"tx-heading\" style=\"margin-bottom:24px; text-align: left;\"><h3 class=\"tx-heading-tag\" style=\"font-size:24px;\">FIRPTA COMPLIANCE<\/h3><\/div>\n<div class=\"tx-row \">\n<div class=\"tx-column tx-column-size-1-3\">\n<h3><img class=\"alignleft wp-image-1126\" src=\"https:\/\/comptablefloride.com\/en\/wp-content\/uploads\/2017\/02\/FIRPTA_exemption_IRS-300x200.jpg\" alt=\"\" width=\"367\" height=\"245\" \/><\/h3>\n<h3><div class=\"tx-spacer clearfix\" style=\"height: 32px\"><\/div>\nExemption<\/h3>\n<p><strong>Does it apply to you?<br \/>\n<\/strong>Sale Price is less than $300,000 Buyer signs affidavit of Exemption. Seller is required to file a Federal Tax Return the following year.<\/p>\n<\/div>\n<div class=\"tx-column tx-column-size-1-3\">\n<h3><img class=\"alignleft wp-image-1132\" src=\"https:\/\/comptablefloride.com\/en\/wp-content\/uploads\/2017\/02\/FIRPTA_remittance_IRS_1-300x200.jpg\" alt=\"\" width=\"367\" height=\"245\" \/><strong><\/strong><\/h3>\n<h3><div class=\"tx-spacer clearfix\" style=\"height: 32px\"><\/div>\nRemittance<\/h3>\n<p><span style=\"font-size: 12pt\"><strong>When to fill?<br \/>\n<\/strong>Send 15%(Individual) or 21% (Corporation) to the IRS of the amount realized on the sale(usually the gross selling price). It must be filed no later than 20 days after the closing date. File Federal Tax Return the following year to claim withholding less tax liability.<\/span><\/p>\n<\/div>\n<div class=\"tx-column tx-column-size-1-3\">\n<h3><\/h3>\n<h3><img class=\"wp-image-547 alignleft\" src=\"https:\/\/comptablefloride.com\/en\/wp-content\/uploads\/2017\/02\/firpta_certificate.jpg\" alt=\"\" width=\"367\" height=\"244\" \/><\/h3>\n<h3><div class=\"tx-spacer clearfix\" style=\"height: 32px\"><\/div>\nRequest a Withholding Certificate<\/h3>\n<p><strong>We can help you!<br \/>\n<\/strong>Withholding is kept in an escrow account with the closing agent until IRS responds to application for reduced withholding. (This process takes between 90 to 120 days) Must be filed no later than the closing date. File Federal Tax Return the following year to claim withholding less tax liability.<\/p>\n<\/div>\n<\/div>\n<p><strong><div class=\"tx-heading\" style=\"margin-bottom:24px; text-align: left;\"><h3 class=\"tx-heading-tag\" style=\"font-size:24px;\">FIRPTA SERVICES<\/h3><\/div><\/strong><\/p>\n<div class=\"tx-row \"><\/div>\n<div class=\"tx-column tx-column-size-1-3\"><div class=\"tx-service curved\" style=\"\"><div class=\"tx-service-icon\"><span><i class=\"fa fa-sort-numeric-asc\"><\/i><\/span><\/div><div class=\"tx-service-title\">Application for an ITIN (Individual Tax Identification Number)<\/div><div class=\"tx-service-text\">A tax processing number issued by the IRS to register and identify the seller\u2019s withholding amount when filing U.S. Tax.<\/div><\/div><\/div>\n<div class=\"tx-column tx-column-size-1-3\"><div class=\"tx-service curved\" style=\"\"><div class=\"tx-service-icon\"><span><i class=\"fa fa-flag\"><\/i><\/span><\/div><div class=\"tx-service-title\">Processing for U.S. Withholding from Foreign Persons<\/div><div class=\"tx-service-text\">FIRPTA requires Forms 8288 and 8288-A when transactions occur with Foreign Persons involving dispositions of U.S. real property interest. It is crucial to have a FIRPTA Tax Advisor to fill these forms properly to avoid paying penalties and interest charges from the IRS.<\/div><\/div><\/div>\n<div class=\"tx-column tx-column-size-1-3\"><div class=\"tx-service curved\" style=\"\"><div class=\"tx-service-icon\"><span><i class=\"fa fa-edit\"><\/i><\/span><\/div><div class=\"tx-service-title\">Application for a Withholding Certificate<\/div><div class=\"tx-service-text\">Form 8288-B\u00a0\u2013 The IRS can Issue a Withholding Certificate to reduce or eliminate withholding on dispositions of U.S real property interest from a Foreign Person.<\/div><\/div>\n<p><a href=\"https:\/\/comptablefloride.com\/en\/contact\/\"><strong>TALK TO A FIRPTA ADVISOR TODAY!<\/strong><\/a><span>\u00a0<\/span> <\/div>\n<div class=\"tx-spacer clearfix\" style=\"height: 32px\"><\/div>\n<p><strong><div class=\"tx-heading\" style=\"margin-bottom:24px; text-align: left;\"><h3 class=\"tx-heading-tag\" style=\"font-size:24px;\">BUYER VS SELLER<\/h3><\/div><\/strong><\/p>\n<p>Here\u2019s an example of a FIRPTA sales transaction of real estate property in the United States including a foreign seller and a buyer:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/comptablefloride.com\/wp-content\/uploads\/2017\/08\/FIRPTA_withholding-1024x724.jpg\" alt=\"\" width=\"604\" height=\"427\" class=\"wp-image-1261 size-large alignleft\" \/><\/p>\n<p>The buyer has agreed to purchase the seller\u2019s property for $350,000. At the time of closing, the buyer has the responsible for FIRPTA withholding of $52,500 at 15% of the sale price.\u00a0If you fail to withhold, you may be held liable for the tax. The seller may be eligible to reduce his 15% withholding if certain requirements are met. The buyer may want to seek a FIRPTA Tax Advisor to be well informed of how to properly close a sale when withholding from a foreign person.<\/p>\n<p><strong>Benefits for the Buyer:<\/strong> To prevent the buyer from paying penalty and interest charges to the IRS.<\/p>\n<p><strong>Benefits for the Seller:<\/strong> To ensure the appropriate amount is withheld or percentage from the seller at the time of closing.<\/p>\n<div class=\"tx-spacer clearfix\" style=\"height: 32px\"><\/div>\n<p><strong><div class=\"tx-heading\" style=\"margin-bottom:24px; text-align: left;\"><h3 class=\"tx-heading-tag\" style=\"font-size:24px;\">LBEA will guide you through the process <\/h3><\/div><\/strong><br \/>\nHere at LBEA, we can guide you with this process, we work hand to hand with multiple closing agents and realtors and as an accounting firm we provide U.S. Income Tax Returns services for Foreign Corporations and Non-Residents. When we receive your withholding statement, we make sure your withholding is properly reported to the IRS, this step is crucial when applying the withholding against any tax owed or receiving a refund.<\/p>\n<h3><div class=\"tx-cta\" style=\"\"><div class=\"tx-cta-text\">It\u2019s highly recommended to contact a FIRPTA Tax Advisor, we can help!\u00a0. <\/div><a href=\"https:\/\/comptablefloride.com\/en\/contact\/\" class=\"cta-button\">FIRPTA TAX ADVISORS<\/a><div class=\"clear\"><\/div><\/div><div class=\"tx-spacer clearfix\" style=\"height: 32px\"><\/div><\/h3>\n<div class=\"tx-spacer clearfix\" style=\"height: 32px\"><\/div>\n<p><strong><\/strong><\/p>\n<p><strong>\u00a0<div class=\"tx-heading\" style=\"margin-bottom:24px; text-align: left;\"><h3 class=\"tx-heading-tag\" style=\"font-size:24px;\">QUESTIONS AND ANSWERS<\/h3><\/div><\/strong><\/p>\n<div id=\"accordions-448\" class=\"accordions-448 accordions\" data-accordions={&quot;lazyLoad&quot;:true,&quot;id&quot;:&quot;448&quot;,&quot;event&quot;:&quot;click&quot;,&quot;collapsible&quot;:&quot;true&quot;,&quot;heightStyle&quot;:&quot;content&quot;,&quot;animateStyle&quot;:&quot;swing&quot;,&quot;animateDelay&quot;:1000,&quot;navigation&quot;:true,&quot;active&quot;:999,&quot;expandedOther&quot;:&quot;no&quot;}>\r\n                <div id=\"accordions-lazy-448\" class=\"accordions-lazy\" accordionsId=\"448\">\r\n                    <\/div>\r\n\r\n    <div class=\"items\"  style=\"display:none\" >\r\n    \r\n            <div post_id=\"448\" itemcount=\"0\"  header_id=\"header-0\" id=\"header-0\" style=\"\" class=\"accordions-head head0 border-none\" toggle-text=\"\" main-text=\"Who is responsible for FIRPTA withholding?\">\r\n                                    <span id=\"accordion-icons-0\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fa fa-chevron-up\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fa fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-0\" class=\"accordions-head-title\">Who is responsible for FIRPTA withholding?<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content0 \">\r\n                <p>A Withholding Agent, any person having the control, receipt, custody, disposal or payment of income that is subject to withholding. Generally, the person who pays an amount to the foreign person subject to withholding must do FIRPTA withholding. The withholding agent can be liable for the full amount of FIRPTA withholding tax required to be withheld, plus penalties and interest, beginning on the 21st day after the date of transfer.<\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"448\" itemcount=\"1\"  header_id=\"header-1534276315469\" id=\"header-1534276315469\" style=\"\" class=\"accordions-head head1534276315469 border-none\" toggle-text=\"\" main-text=\"Why do I need a ITIN (Individual Tax Identification Number)?\">\r\n                                    <span id=\"accordion-icons-1534276315469\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fa fa-chevron-up\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fa fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1534276315469\" class=\"accordions-head-title\">Why do I need a ITIN (Individual Tax Identification Number)?<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1534276315469 \">\r\n                <ol>\n<li>The IRS requires tax filers to have a ITIN or a US Social Security Number to process your returns.<\/li>\n<li>We can apply for an ITIN if you are a foreign person and have not been assigned a tax identification number by the IRS or a US Social Security Number.<\/li>\n<\/ol>\n            <\/div>\r\n    \r\n            <div post_id=\"448\" itemcount=\"2\"  header_id=\"header-1534276395280\" id=\"header-1534276395280\" style=\"\" class=\"accordions-head head1534276395280 border-none\" toggle-text=\"\" main-text=\"Are there exceptions to the 15% for Foreign Persons?\">\r\n                                    <span id=\"accordion-icons-1534276395280\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fa fa-chevron-up\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fa fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1534276395280\" class=\"accordions-head-title\">Are there exceptions to the 15% for Foreign Persons?<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1534276395280 \">\r\n                <p><strong><u>Option A<\/u><\/strong> \u2013 \u00a0\u00a0\u00a0\u00a0\u00a0 If the sales price is less than $300,000 and the buyer signs an affidavit, the seller can eliminate the withholding. The affidavit must state that the buyer must reside at the property for at least 50% of the number of days the property is used by any person during each of the first two 12-month periods following the date of transfer.<\/p>\n<p><strong><u>Option B<\/u><\/strong> \u2013 The amount the transferor realizes on the sale of a U.S. real property interest is zero or less than the required withholding at 15%. An example in real estate, a seller has a sales contract for $400,000 with only $100,000 gain on the sale, taxable at a maximum capital tax gain of 20%. FIRPTA requires the buyer to withhold $60,000. Applying for a reduced withholding can lower the amount from $60,000 to $20,000 because the tax liability is less than the amount required to be withheld at 15% of the sale price.<\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"448\" itemcount=\"3\"  header_id=\"header-1534276442147\" id=\"header-1534276442147\" style=\"\" class=\"accordions-head head1534276442147 border-none\" toggle-text=\"\" main-text=\"What if I already have a sales professional working on my closing?\">\r\n                                    <span id=\"accordion-icons-1534276442147\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fa fa-chevron-up\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fa fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1534276442147\" class=\"accordions-head-title\">What if I already have a sales professional working on my closing?<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1534276442147 \">\r\n                <p>We often work alongside with other professionals to best meet your needs. We will work with your Sales professionals to process the FIRPTA documents.<\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"448\" itemcount=\"4\"  header_id=\"header-1534276461338\" id=\"header-1534276461338\" style=\"\" class=\"accordions-head head1534276461338 border-none\" toggle-text=\"\" main-text=\"How long does it take for the IRS to process an application for a Withholding Certificate?\">\r\n                                    <span id=\"accordion-icons-1534276461338\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fa fa-chevron-up\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fa fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1534276461338\" class=\"accordions-head-title\">How long does it take for the IRS to process an application for a Withholding Certificate?<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1534276461338 \">\r\n                <p>The IRS will generally act on the applications within 90 days of a complete application. A complete application includes processing of a Taxpayer Identification Number of everyone involved the transaction.<\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"448\" itemcount=\"5\"  header_id=\"header-1534276496874\" id=\"header-1534276496874\" style=\"\" class=\"accordions-head head1534276496874 border-none\" toggle-text=\"\" main-text=\"What if the seller is taking a loss on their real property interest?\">\r\n                                    <span id=\"accordion-icons-1534276496874\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fa fa-chevron-up\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fa fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1534276496874\" class=\"accordions-head-title\">What if the seller is taking a loss on their real property interest?<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1534276496874 \">\r\n                <p>FIRPTA does not automatically exempt the seller when taking a loss on their Real Property Interest. An application for a withholding certificate with the assistance of a FIRPTA Tax Advisor may reduce the seller\u2019s withholding with the IRS Form 8288-B. The application for withholding certificate must be done before or on the closing date.<\/p>\n<p>Here\u2019s an example: In 2007 a foreign person purchased a Real Estate Property for $350,000. The foreign person sold his Real Estate Property in 2018 for $320,000. The seller recognized a loss of $30,000 from the sale of the Real Estate Property. FIRPTA does not automatically exempt the seller from withholding on the loss of $30,000. At this point, the seller has two options: apply to reduce withholding or pay 15% of the sales price and claim the amount withheld on U.S Tax Return.<\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"448\" itemcount=\"6\"  header_id=\"header-1534276519761\" id=\"header-1534276519761\" style=\"\" class=\"accordions-head head1534276519761 border-none\" toggle-text=\"\" main-text=\"A foreign person has a sales contract of a U.S. Sales property for $400,000, with a closing date of June 5. The seller is considering applying for a Withholding Certificate to reduce his tax withholding. By when does the seller have to apply for a withholding certificate?\">\r\n                                    <span id=\"accordion-icons-1534276519761\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fa fa-chevron-up\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fa fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1534276519761\" class=\"accordions-head-title\">A foreign person has a sales contract of a U.S. Sales property for $400,000, with a closing date of June 5. The seller is considering applying for a Withholding Certificate to reduce his tax withholding. By when does the seller have to apply for a withholding certificate?<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1534276519761 \">\r\n                <p>The seller has until the closing date to apply for a withholding certificate to lower or eliminate the withholding.<\/p>\n            <\/div>\r\n    \r\n            <div post_id=\"448\" itemcount=\"7\"  header_id=\"header-1534277686151\" id=\"header-1534277686151\" style=\"\" class=\"accordions-head head1534277686151 border-none\" toggle-text=\"\" main-text=\"I, the seller, sent 15% withholding through FIRPTA, but I did not know about the Withholding Certificate. How do I get my money back?\">\r\n                                    <span id=\"accordion-icons-1534277686151\" class=\"accordion-icons\">\r\n                        <span class=\"accordion-icon-active accordion-plus\"><i class=\"fa fa-chevron-up\"><\/i><\/span>\r\n                        <span class=\"accordion-icon-inactive accordion-minus\"><i class=\"fa fa-chevron-down\"><\/i><\/span>\r\n                    <\/span>\r\n                    <span id=\"header-text-1534277686151\" class=\"accordions-head-title\">I, the seller, sent 15% withholding through FIRPTA, but I did not know about the Withholding Certificate. How do I get my money back?<\/span>\r\n                            <\/div>\r\n            <div class=\"accordion-content content1534277686151 \">\r\n                <p>This is a straightforward process once you have received a withholding statement from the IRS. Our Services extend to provide filing of U.S Income Tax Returns for Non-Residents, here we can file your return to claim the withholding less your tax liability.<\/p>\n            <\/div>\r\n    <\/div>\r\n\r\n\r\n\r\n            <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Foreign Investor Real Property\u00a0Tax Act (FIRPTA) requires that any disposition of a U.S. real\u00a0property\u00a0interest made by a foreign investor be subject to withholding tax.\u00a0The buyer or seller can hold up to 15%<a class=\"moretag\" href=\"https:\/\/comptablefloride.com\/en\/firpta\/\">Read More&#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-sidebar.php","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-288","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/comptablefloride.com\/en\/wp-json\/wp\/v2\/pages\/288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/comptablefloride.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/comptablefloride.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/comptablefloride.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/comptablefloride.com\/en\/wp-json\/wp\/v2\/comments?post=288"}],"version-history":[{"count":155,"href":"https:\/\/comptablefloride.com\/en\/wp-json\/wp\/v2\/pages\/288\/revisions"}],"predecessor-version":[{"id":1491,"href":"https:\/\/comptablefloride.com\/en\/wp-json\/wp\/v2\/pages\/288\/revisions\/1491"}],"wp:attachment":[{"href":"https:\/\/comptablefloride.com\/en\/wp-json\/wp\/v2\/media?parent=288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}