FIR PTA Certificate of Non-Foreign Status — Entity is a document obtained from the Internal Revenue Service (IRS) that certifies that a foreign entity is not subject to the Foreign Investment in Real Property Tax Act (FIR PTA). This certificate is typically required when a foreign person or entity sells certain types of U.S. real property interests. There are two types of FIR PTA Certificate of Non-Foreign Status- Entity: Form 8288-A and Form 8288-B. Form 8288-A is used when the seller is an individual or a corporation, while Form 8288-B is used when the seller is a partnership, trust, or estate.
FIR PTA Certificate of Non-Foreign Status — Entity is a document obtained from the Internal Revenue Service (IRS) that certifies that a foreign entity is not subject to the Foreign Investment in Real Property Tax Act (FIR PTA). This certificate is typically required when a foreign person or entity sells certain types of U.S. real property interests. There are two types of FIR PTA Certificate of Non-Foreign Status- Entity: Form 8288-A and Form 8288-B. Form 8288-A is used when the seller is an individual or a corporation, while Form 8288-B is used when the seller is a partnership, trust, or estate.