This Non-Foreign Affidavit Under Internal Revenue Code 1445 is for a seller of real property to sign stating that he or she is not a foreign person as defined by the Internal Revenue Code Section 26 USC 1445. This document must be signed and notarized.
Affidavit Irc 1445 Withholding
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How to fill out Washington Non-Foreign Affidavit Under IRC 1445?
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In general, IRC § 1445 requires the purchaser of a USRPI from a foreign person to withhold 10 percent (or more) of the amount realized on the disposition.
The disposition of a U.S. real property interest by a foreign person (the transferor) is subject to income tax withholding (IRC section 1445). The buyer (transferee) of the U.S. real property interest is the withholding agent. If you are the transferee, you must find out if the transferor is a foreign person.
FIRPTA withholding is required to be submitted to the IRS within 20 days of the closing together with IRS Form 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests, and Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property
AFFIDAVIT OF NON-FOREIGN STATUS. Section 1445 of the Internal Revenue Code provides that a buyer of a United States real property interest must withhold tax if the seller is a foreign person.