Understanding Key Tax Rules for Foreign Investors in U.S. Real Estate

•Als PPT, PDF herunterladen•

3 gefällt mir•3,570 views

This document summarizes key tax rules regarding foreign investment in U.S. real estate, including FIRPTA rules. FIRPTA imposes a 10% tax on the sale of U.S. real property interests by foreign persons. It applies to direct and some indirect owners. There are procedures for withholding, exemptions, and taxpayer identification numbers. State tax rules also apply. Exceptions exist for principal residences, de minimis sales, and tax treaty benefits.

Business Technologie

GOLDSTEIN JONES LLP ATTORNEYS-AT-LAW Foreign Investors in U.S. Real Estate – Understanding the Key Tax Rules

Agenda ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Agenda ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

FIRPTA – What is it? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

FIRPTA – When does it apply? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

FIRPTA – What are the procedures? ,[object Object],[object Object],[object Object],[object Object],[object Object]

FIRPTA – Nonresident or Not? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

FIRPTA -Taxpayer Identification Numbers ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

State Tax Issues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

FIRPTA- When is Withholding Not Required? ,[object Object],[object Object],[object Object],[object Object],[object Object]

FIRPTA – Resident Affidavit ,[object Object],[object Object],[object Object],[object Object]

Debt Financing – USRPI? ,[object Object],[object Object],[object Object],[object Object],[object Object]

FIRPTA – “De Minimis” Exception ,[object Object],[object Object],[object Object],[object Object]

FIRPTA- Withholding Certificates ,[object Object],[object Object],[object Object],[object Object],[object Object]

FIRPTA- Withholding Certificates ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Corporate Ownership ,[object Object],[object Object],[object Object],[object Object]

Nonresidents- Rental Income ,[object Object],[object Object],[object Object],[object Object]

Nonresidents- Rental Income ,[object Object],[object Object],[object Object]

Nonresidents – Estate Planning Issues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Nonresidents – Estate Planning Issues ,[object Object],[object Object],[object Object],[object Object],[object Object]

Circular 230 Disclosure ,[object Object],[object Object]

Contact ,[object Object],[object Object],[object Object],[object Object]

Weitere ähnliche Inhalte

Was ist angesagt?

International 101 - Next Steps in the Process (Allan Tiller)Houston Association of REALTORS®

Mr Raj Presentation- FBARlazyguysclub

Iw8benMumbaikar Le

Overseas filing for us taxpayers 2017NML Consultores - US Tax Consultants

ACM NTK seminar Overseas filing for us taxpayers 2017NML Consultores - US Tax Consultants

SLIT9100TransactionalElectivity2-5-2015-v5 (2)Daniel C. White

Current Tax Planning Techniques in U.S. and International TransactionsWinston & Strawn LLP

Representation techniques july 16, 2014dphil002

International Tax Reform for US Individuals and Pass-through Entities Fenwick & West

Expatriation from the US / A Primer for US Tax IssuesMatthew Ledvina

Investing in UK real estate RSM UK

Transactions Covered by Value Added Tax (VAT) in the PhilippinesJCL - Business Processing Outsource, Inc.

Challenging IRS Tax DeterminationsParsons Behle & Latimer

Withholding_requirementtaxman taxman

Anaford estate tax presentation 180518 presentation zavMatthew Ledvina

ACCT 321 Chapter 11iDocs

Investment Immigration Visaqbjornba

GAARAkashChoudhary90

The Effect of Tax Reform on Real Estate and Professional Service Firms (Part 2)Roger Royse

Tax Lawyer, Sam Brotman on IRS Appeals and Offers in CompromiseSamuel Brotman

Was ist angesagt? (20)

International 101 - Next Steps in the Process (Allan Tiller)

Mr Raj Presentation- FBAR

Iw8ben

Overseas filing for us taxpayers 2017

ACM NTK seminar Overseas filing for us taxpayers 2017

SLIT9100TransactionalElectivity2-5-2015-v5 (2)

Current Tax Planning Techniques in U.S. and International Transactions

Representation techniques july 16, 2014

International Tax Reform for US Individuals and Pass-through Entities

Expatriation from the US / A Primer for US Tax Issues

Investing in UK real estate

Transactions Covered by Value Added Tax (VAT) in the Philippines

Challenging IRS Tax Determinations

Withholding_requirement

Anaford estate tax presentation 180518 presentation zav

ACCT 321 Chapter 11

Investment Immigration Visa

GAAR

The Effect of Tax Reform on Real Estate and Professional Service Firms (Part 2)

Tax Lawyer, Sam Brotman on IRS Appeals and Offers in Compromise

Ähnlich wie Understanding Key Tax Rules for Foreign Investors in U.S. Real Estate

Introduction to Taxation of Foreign Investment in U.S. Real EstateSmart Accountants

Understanding US Expat - A Presentation to IFS AdvisorsDerren Joseph

GEO NECF 2015 - Exploring the Challenges of Tax Compliance and the W-8BENAndrea Huck-Esposito

International Foreign Investment in US Real EstateRoger Royse

Tax Guide to Overseas Real Estate Investments for U.S. InvestorsDurise

U.S. Taxation for Non-Resident AliensVivekShah989191

International Taxation Overview & UpdateSan Diego Center for International Trade Development

Copy of w 9 withinstructions.pdf23rd Street Productions Group

Buying, Renting, Managing and Selling US Real EstateMatthew Ledvina

freew9form.pdfIdahosa J

FIRPTA Presentation - 2023.pptxMoshe Mindick, CPA

W9NEXTEP Processing

International Taxation – US Citizen and Green Card Holder (Resident Alien)Smart Accountants

Doing business in the united states presentation 101028 (1)Denis Dovgopoliy

Foreign Account Tax Compliance Act (FATCA) - DSA Global Regulatory ConferenceHyperwallet

W 9 FormGE BAI

FBAR and US Taxes for Expatriates - Intercam Presentation , Ixtapa, MexicoDon Nelson Tax Attorney

Individual Tax Identification Number (ITIN)realsolutions

Taxation in the usUHY

Inbound Real Estate Investment Taxation(United States, Australia, Canada, Br...Chris Cervellera

Ähnlich wie Understanding Key Tax Rules for Foreign Investors in U.S. Real Estate (20)

Introduction to Taxation of Foreign Investment in U.S. Real Estate

Understanding US Expat - A Presentation to IFS Advisors

GEO NECF 2015 - Exploring the Challenges of Tax Compliance and the W-8BEN

International Foreign Investment in US Real Estate

Tax Guide to Overseas Real Estate Investments for U.S. Investors

U.S. Taxation for Non-Resident Aliens

International Taxation Overview & Update

Copy of w 9 withinstructions.pdf

Buying, Renting, Managing and Selling US Real Estate

freew9form.pdf

FIRPTA Presentation - 2023.pptx

International Taxation – US Citizen and Green Card Holder (Resident Alien)

Doing business in the united states presentation 101028 (1)

Foreign Account Tax Compliance Act (FATCA) - DSA Global Regulatory Conference

W 9 Form

FBAR and US Taxes for Expatriates - Intercam Presentation , Ixtapa, Mexico

Individual Tax Identification Number (ITIN)

Taxation in the us

Inbound Real Estate Investment Taxation(United States, Australia, Canada, Br...

Kürzlich hochgeladen

Best VIP Call Girls Noida Sector 40 Call Me: 8448380779Delhi Call girls

KYC-Verified Accounts: Helping Companies Handle Challenging Regulatory Enviro...Any kyc Account

B.COM Unit – 4 ( CORPORATE SOCIAL RESPONSIBILITY ( CSR ).pptxpriyanshujha201

Regression analysis: Simple Linear Regression Multiple Linear RegressionRavindra Nath Shukla

Yaroslav Rozhankivskyy: Три складові і три передумови максимальної продуктивн...Lviv Startup Club

Ensure the security of your HCL environment by applying the Zero Trust princi...Roland Driesen

7.pdf This presentation captures many uses and the significance of the number...Paul Menig

HONOR Veterans Event Keynote by Michael HawkinsMichael W. Hawkins

Call Girls in Gomti Nagar - 7388211116 - With room Servicediscovermytutordmt

Cracking the Cultural Competence Code.pptxWorkforce Group

Understanding the Pakistan Budgeting Process: Basics and Key Insightsseri bangash

Insurers' journeys to build a mastery in the IoT usageMatteo Carbone

Call Girls Jp Nagar Just Call 👗 7737669865 👗 Top Class Call Girl Service Bang...amitlee9823

Monthly Social Media Update April 2024 pptx.pptxAndy Lambert

Event mailer assignment progress report .pdftbatkhuu1

Call Girls In Holiday Inn Express Gurugram➥99902@11544 ( Best price)100% Genu...lizamodels9

Call Girls in Delhi, Escort Service Available 24x7 in Delhi 959961-/-3876dlhescort

Call Girls Navi Mumbai Just Call 9907093804 Top Class Call Girl Service Avail...Dipal Arora

A DAY IN THE LIFE OF A SALESMAN / WOMANIlamathiKannappan

Mondelez State of Snacking and Future Trends 2023Neil Kimberley

Kürzlich hochgeladen (20)

Best VIP Call Girls Noida Sector 40 Call Me: 8448380779

KYC-Verified Accounts: Helping Companies Handle Challenging Regulatory Enviro...

B.COM Unit – 4 ( CORPORATE SOCIAL RESPONSIBILITY ( CSR ).pptx

Regression analysis: Simple Linear Regression Multiple Linear Regression

Yaroslav Rozhankivskyy: Три складові і три передумови максимальної продуктивн...

Ensure the security of your HCL environment by applying the Zero Trust princi...

7.pdf This presentation captures many uses and the significance of the number...

HONOR Veterans Event Keynote by Michael Hawkins

Call Girls in Gomti Nagar - 7388211116 - With room Service

Cracking the Cultural Competence Code.pptx

Understanding the Pakistan Budgeting Process: Basics and Key Insights

Insurers' journeys to build a mastery in the IoT usage

Call Girls Jp Nagar Just Call 👗 7737669865 👗 Top Class Call Girl Service Bang...

Monthly Social Media Update April 2024 pptx.pptx

Event mailer assignment progress report .pdf

Call Girls In Holiday Inn Express Gurugram➥99902@11544 ( Best price)100% Genu...

Call Girls in Delhi, Escort Service Available 24x7 in Delhi 959961-/-3876

Call Girls Navi Mumbai Just Call 9907093804 Top Class Call Girl Service Avail...

A DAY IN THE LIFE OF A SALESMAN / WOMAN

Mondelez State of Snacking and Future Trends 2023