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FAQ's About FIRPTA

Unless an exemption applies, if a foreign person is the purchaser what percent of the contract sales price must be withheld?
15%
20%
10%
25%
Real property interest is defined as "an interest in real property" located in?
United States
United States and Virgin Islands
Canada
England
As it applies to vacant land, "an interest in real property" includes:
A mine, well or other natural deposit
An RV parked on the land
If the settlement agent fails to send money within 20 days who is liable for the payment of interest?
The transferee
The real estate agent
The lender
26 USC § 6322 - the lien is effective from the date the ________
IRS assesses the tax
Date of settlement
Documents are recorded
Please enter your name
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