F FIRPTATax firptaincometaxwithholding.com

The 15% withholding is negotiable.

A working FIRPTA platform for the people doing the work. Generate real IRS Forms 8288, 8288-A, and 8288-B from a single data entry. Track the case from intake to refund. Built for firms, title agents, and foreign sellers.

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Standard rate
15%
IRC §1445(a)
Reduced
10%
Residence, $300K–$1M
Exempt
$300K
Buyer-as-residence cap
IRS deadline
20 days
From date of transfer
What the platform does

Enter the closing once. The platform fills the actual fillable fields on the IRS PDFs — verified by visually labeling each field on the official forms — then tracks the case through the FIRPTA lifecycle from ITIN application to refund.

1
Intake
2
ITIN (W-7)
3
8288-B prepared
4
8288-B filed
5
Closing & 8288
6
1040-NR
7
Refund
Built for four roles, one workflow

Firm admin / EA staff

All cases, all clients. Generate IRS PDFs, move cases through the lifecycle, manage the team.

Title-agent partner

Submit closings as the withholding agent. Watch the cases you sent us flow through to filing.

Foreign seller (client)

Upload your documents, see exactly where your 8288-B and refund stand. No more email back-and-forth.

No one else

Role-based access. A title agent never sees another title agent's cases. A client never sees another client's case.

About FIRPTA

The Foreign Investment in Real Property Tax Act of 1980 requires the buyer of a U.S. real property interest from a foreign person to withhold federal income tax — generally 15% of the gross amount realized — and remit it to the IRS within 20 days. Most foreign sellers are over-withheld; Form 8288-B reduces the withholding to actual tax liability.