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ITIN Exception 4 US Real Estate Disposition By A Foreign Person
Can you get an ITIN tax number without submitting a US federal tax return? If you are eligible to claim Exception 4, and have the required documentation to support the exception, you can submit an IRS ITIN form right away instead of waiting until you need to file a USA tax return.
USA ITIN Exception 4 - Third Party Withholding On The Sale Of US Real Property Interest By A Foreign Person
Generally, during a US real estate transaction where the seller is a foreign person, the buyer acts as a withholding agent. The buyer withholds a portion of the funds for the US real estate from the seller, as a way to collect tax that may be owed by the foreign seller. It is important to note that the foreign seller may be eligible to obtain a withholding certificate to decrease or avoid having any tax withholdings deducted on the sale of the US property.
Eligibility: Individuals who are either the buyer or seller in a US real estate disposition transaction by a foreign person can claim Exception 4 on their ITIN online application.
Documentation: To claim Exception 4, the ITIN applicant must submit:
- A fully completed Form 8288-B (Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests); and
- A copy of the contract of the sale.
If the ITIN applicant is the foreign seller, he/she must submit the following forms from the buyer:
- Form 8288 (U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests); and
- Form 8288-A (Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests).
NOTE: Tax withholdings on the disposition of a US real property interest by a foreign person must occur within the current taxation year.
Do you qualify to get a USA ITIN number under Exception 4? If so, you can submit an application for an ITIN number right away and avoid having to file an IRS tax return. Getting an ITIN number with our Certifying Acceptance Agent service is easy! Apply for a USA ITIN online today!