Cluster · Federal withholding
FIRPTA basics & forms
Worked examples of the federal FIRPTA rules every foreign seller faces — the 15% rate, the $300,000 and 10% residence breaks, and the Forms 8288, 8288-A and 8288-B that drive it.
7 guides in this cluster
FIRPTA 15% Withholding on a $650,000 Sale: The Exact Numbers a Foreign Seller Sees at Closing
When FIRPTA Applies: Walking a Sale Through the 'Foreign Person' and US Real Property Interest Test
The FIRPTA $300,000 Residence Exemption: A $290,000 Sale Where the Buyer Withholds $0
The FIRPTA 10% Rate: A $750,000 Residence Sale Where Withholding Is Cut Nearly in Half
Form 8288 Line by Line: How the Buyer Reports and Pays FIRPTA Withholding Within 20 Days
Form 8288-A Explained: The Stamped Copy B That Lets a Foreign Seller Reclaim Their Withholding
Form 8288-B Worked Example: Cutting Withholding From $97,500 to $11,000 Before Closing