International Tax: The Foreign Investment in Real Property Tax Act (FIRPTA)


This course will provide a detailed breakdown of the Foreign Investment in Real Property Tax Act (FIRPTA). To ensure the foreign person pay taxes on their US Real Property Interest ("USRPI") gains, Congress enacted FIRPTA, which serves to "incentivize" foreign persons to file US income tax return through a 15% withholding on the transferor's amount realized. While the theory behind FIRPTA is simple, keeping up with FIRPTA is a very tedious task and applies to any dispositions where a foreign person owns USRPI. Thus, readers should be familiar with the FIRPTA rules to realize where the rules might come into play.

Learning Objectives

After completing this course, students should be able to:

  • identify the reasoning behind statutes like the Foreign Investment in Real Property Tax ACT (FIRPTA)
  • identify entities, including holding companies, to which FIRPTA applies
  • calculate FIRPTA taxes

Designed For

CPAs, enrolled agents, other tax preparers


Basic familiarity with international tax law

Advanced Preparation


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