《外国人在美国不动产投资税法》（FIRPTA）规定：当美国不动产的卖方为外国人时，买方必须从成交价中预扣一部分款项（通常为 15%），并将该款项缴交给美国国税局（IRS），作为卖方可能需缴纳资本利得税的预缴税款，以确保税款能够被征收。
该预扣税款视为外国卖方最终美国税务责任的预付款。如果实际应缴税额低于预扣金额，卖方在提交美国税表（Form 1040NR）后，可申请退税。法律也规定了一些例外情况，例如价格不超过 30 万美元 且作为买方自住房使用的房产。通常，预扣义务人是买方，需通过 IRS 表格 8288 和 8288-A 进行申报。
FIRPTA 预扣税的重点内容
• 谁负责缴税
买方（受让人）通常负责从房款中预扣税款，并作为预扣义务人向 IRS 缴纳。
• 谁属于“外国人”
“外国人”包括：
- 非居民外籍个人
- 外国公司
- 外国合伙企业、信托或遗产
• 预扣税率
- 标准税率：15%（按成交总价计算）
- 若成交价低于 100 万美元 且作为买方的主要住宅，税率可为 10%
- 若成交价 30 万美元或以下 且作为买方主要住宅，则无需预扣
• 预扣金额的计算基础
预扣金额按成交总价（包括承担的债务）计算，而不是仅按盈利部分。
• 申报要求
预扣义务人须在交割后 20 天内 向 IRS 提交：
- Form 8288
- Form 8288-A
• 卖方的责任
外国卖方必须申报美国税表，报告房产出售所得；已预扣的税款可抵扣其实际应缴税额，若多缴则可申请退税。
何种情况下可不适用或减少预扣（例外）
• 成交价 ≤ 30 万美元的自住房
买方需签署声明，确认该房产将作为其自住房，且成交价不超过 30 万美元。
• 成交价 30 万至 100 万美元的自住房
适用 10% 的预扣税率。
• 预扣税减免证明（Withholding Certificate）
外国卖方可向 IRS 申请预扣税减免或免除证明，若能证明其实际税负较低或依法免税。
如何取回被预扣的税款
- 提交美国所得税申报表（非居民通常使用 Form 1040NR）
- 在税表中将已预扣金额作为税额抵扣
- 若预扣金额高于实际应缴税额，可获得退税
The Foreign Investment in Real Property Tax Act (FIRPTA) requires buyers of U.S. real property from foreign sellers to withhold a portion of the sales price (typically 15%) and send it to the IRS as a deposit for the seller’s potential capital gains tax, ensuring tax collection. This withholding acts as a deposit against the foreign seller’s final U.S. tax liability, with refunds available if the actual tax owed is less, requiring the seller to file a U.S. tax return (Form 1040NR). Exceptions exist, like for properties under $300,000 used as a primary residence, and the withholding agent (usually the buyer) reports it on IRS Forms 8288 and 8288-A.
Key Aspects of FIRPTA Withholding
- Who Pays:
The buyer (transferee) is generally responsible for withholding the tax from the proceeds, acting as the withholding agent.
- Who is “Foreign”:
A “foreign person” includes nonresident alien individuals, foreign corporations, and foreign partnerships, trusts, or estates.
- The Rate:
The standard rate is 15% of the amount realized (purchase price plus debt assumed), but it can be 10% for sales under $1 million for a primary residence, or no withholding for sales $300,000 or less for a primary residence.
- What’s Withheld:
The amount is 15% (or 10%) of the total sales price (not just the profit).
- Reporting:
The withholding agent must file IRS Form 8288 and Form 8288-A within 20 days of closing.
- Seller’s Role:
The foreign seller files a U.S. tax return to report the gain; the withheld amount is credited against their actual tax, and they get a refund if over-withheld.
When Withholding Might Not Apply (Exceptions)
- < $300k Residence: Buyer signs an affidavit stating the property will be their residence and the price is $300k or less.
- < $1M Residence: 10% withholding applies for residences sold between $300k and $1M.
- Certificate of Withholding: A foreign person can apply for a certificate to reduce or eliminate withholding if they can prove their tax liability is lower or that they’re exempt.
How to Get Withheld Money Back
- File a U.S. income tax return (e.g., Form 1040NR for non-residents).
- Claim the withheld amount as a credit on the return.
- Receive a refund if the withholding exceeded the actual tax owed.