What is an ITIN, and how does it work? An Individual Taxpayer Identification Number (ITIN) is a 9-digit number the Internal Revenue Service (IRS) issues to people filing a tax return who are not U.S. citizens and who do not have or are not eligible for a Social Security number.
我今天看到文章说,若住宅卖方是外国护照,那么买方大概率要多付15%的税,是这样的吗?
若买方说是拿来自己住,则不需要付这个多出的税。
不知具体情况是怎样的,有人了解吗?
外国人卖家(通过title company)要把15%的卖房款预付给IRS,第二年填税表把多付的税款拿回来。
https://turbotax.intuit.com/tax-tips/investments-and-taxes/what-is-firpta-withholding/c6itwc6Ju
买家把钱付足给卖家title company,买家和交税无关
外国人在美国卖房要按FIRPTA规则执行。
需要扣押房子卖出价(不是增值)的15%(2016年以前是10%)。第二年上税时多退少补。(我们卖后第二年上税时报了联邦和州两级税,是请了专业人士报的)
除非:
1. 房子卖出价在30万以下,并且 2. 买主要写明:买后头一年内会自住50%以上时间
https://www.irs.gov/individuals/international-taxpayers/firpta-withholding
What is an ITIN, and how does it work? An Individual Taxpayer Identification Number (ITIN) is a 9-digit number the Internal Revenue Service (IRS) issues to people filing a tax return who are not U.S. citizens and who do not have or are not eligible for a Social Security number.