Foreign Investment in Real Property Tax Act
(FIRPTA)
Forms
- Form 1040NR, U.S. Nonresident Alien Income Tax Return
- Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
- Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding
- Form 1042-T, Annual Summary and Transmittal of Forms 1042-S
- Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests (Section 1445)
- Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests (Section 1445)
- Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
- Form 8833, Treaty-Based Return Position Disclosure
- Form W-7, Application for IRS Individual Taxpayer Identification Number
- Form W-8 BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
